https://www.taxtmi.com/caselaws?id=86926 The optional luxury mud-guard seat supplied only on buyers' request was treated as distinct from an essential tractor component because the tractor was complete without it and the seat was not supplied on all tractors before delivery. On that basis, its value was not includible in the assessable value of the tractor, unlike accessories or items supplied as part of the standard vehicle equipment. en-us Thu, 31 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 14:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86926 The optional luxury mud-guard seat supplied only on buyers' request was treated as distinct from an essential tractor component because the tractor was complete without it and the seat was not supplied on all tractors before delivery. On that basis, its value was not includible in the assessable value of the tractor, unlike accessories or items supplied as part of the standard vehicle equipment. Case-Laws Central Excise Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86926