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of <h1>Wooden TV Cabinets Taxed as General Goods, Not Spare Parts</h1> The High Court of Andhra Pradesh ruled that wooden cabinets of T.V. sets are to be taxed as general goods, not as spare parts or accessories under the ... - The High Court of Andhra Pradesh held that wooden cabinets of T.V. sets should be taxed as general goods, not under entry 3 of the Sales Tax Act, as they are considered components of T.V. sets and not spare parts or accessories. The decision of the Tribunal was upheld, citing previous rulings from Madras, Bombay, and Punjab and Haryana High Courts. The tax revision case was dismissed.
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