M/S. DEWAN ENTERPRISES vs COMMISSIONER OF SALES TAX, U.P.

The Supreme Court addressed the classification of cycle rims under the Central Sales Tax Act, specifically examining Section 14(4)(xiv) which lists 'wheels' as declared goods. The Court held that cycle rims, being integral components of wheels, do not independently qualify as 'wheels' and thus are not declared goods under the Act. Consequently, the Court upheld the High Court's decision allowing the rims to be taxed at 8% under the Uttar Pradesh Sales Tax Act, affirming that the rims could not be taxed at the lower rate of 4%.