JUDGMENT
Syed Shah Mohammed Quadri, J.
1. These three tax revision cases arise out of the common order of the Tribunal dated June 10, 1986. These revisions are filed by the State. The question raised in these tax revision cases is, whether the rotor and starter which are component parts of compressor can be treated as component parts of a refrigerator.
2. The Tribunal applied the test that starters or rotors themselves have no separate identity and that, they are only component parts of compressor. It noted that no one in commercial circles would understand them as component parts of a refrigerator, although there was no difficulty in understanding them as component parts of compressor or electrical motor. Applying this test, it held that the said goods are not component parts of a refrigerator. We approve the approach of the Tribunal and accordingly we find no merit in these Tax Revision Cases. They are accordingly dismissed.