Wheels

Wheels, sub-clause (xiv) specifies 'wheels, tyres, axles and wheel sets.' The rim of a cycle, manufactured by the appellant is admittedly a part of a wheel. Without a rim the other parts cannot be regarded as a wheel. Moreover the entry has to be read as a whole and the meaning also assigned to the words 'wheel sets' in the said entry and a rim which is admittedly a part of a wheel set would fall in the said entry, Dewan Enterprises v. C.S.T., (1996) 8 SCC 351 (352). [Uttar Pradesh Sales Tax Act, 1948 (15 of 1948), s. 3A and item 10]