“This Court has laid down the test as to how the Court should decide the question as to whether a particular item is a part of other. The test is a thing is a part of the other if the other is incomplete without it. In other words, a thing is a part of the other, if the other cannot function without it [See, M/s. Annapurna Carbon Industries v. State of Andhra Pradesh, (1976) 2 SCC 273 and Commissioner of Central Excise, Delhi v. Insulation Electrical Private Limited,(2008) 12 SCC 45].”
– Hon’ble Justice Abhay Manohar Sapre, CTO, Anti Evasion, Circle II, Rajasthan, Jaipur v. M/s. Prasoon Enterprises, Jaipur, [Civil Appeal No. 3198 of 2019].
My Lord, Judges in M/s. Annapurna Carbon Industries, (1976) 2 SCC 273?
Three. Hon’ble Judges Jaswant Singh and M. Hameedullah Beg; Hon’ble Chief Justice of India, Hon’ble Justice A.N. Ray.