https://www.taxtmi.com/caselaws?id=62422 Bus and truck bodies built on customers' chassis were treated as component parts, not as spare parts of motor vehicles, so they did not fall within the higher schedule entry taxing motor vehicles, chassis, tyres, tubes and spare parts at 12%. The schedule was read strictly: where the legislature intended to cover both components and spare parts, it said so expressly in other entries. Because the motor-vehicle entry did not include such components, these bodies were taxable only under the residual lower rate applicable to goods not specifically covered, and were correctly taxed at 5%. en-us Tue, 15 Mar 1977 00:00:00 +0530 Mon, 23 Jan 2012 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62422 Bus and truck bodies built on customers' chassis were treated as component parts, not as spare parts of motor vehicles, so they did not fall within the higher schedule entry taxing motor vehicles, chassis, tyres, tubes and spare parts at 12%. The schedule was read strictly: where the legislature intended to cover both components and spare parts, it said so expressly in other entries. Because the motor-vehicle entry did not include such components, these bodies were taxable only under the residual lower rate applicable to goods not specifically covered, and were correctly taxed at 5%. Case-Laws Income Tax Tue, 15 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62422