https://www.taxtmi.com/caselaws?id=106319 Tools were treated as accessories or parts of machinery under entry 52 of the Karnataka Tax on Entry of Goods Act, 1979 because the assessee failed to lay a consistent factual foundation or produce evidence that the machines could not function without them. In taxing matters, the party challenging classification must establish the factual basis for its stand before the adjudicating authority. On the record, the tools were not shown to be consumables, and the findings of the High Court and Tribunal were left undisturbed. en-us Thu, 26 Feb 2009 00:00:00 +0530 Thu, 22 Aug 2013 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106319 Tools were treated as accessories or parts of machinery under entry 52 of the Karnataka Tax on Entry of Goods Act, 1979 because the assessee failed to lay a consistent factual foundation or produce evidence that the machines could not function without them. In taxing matters, the party challenging classification must establish the factual basis for its stand before the adjudicating authority. On the record, the tools were not shown to be consumables, and the findings of the High Court and Tribunal were left undisturbed. Case-Laws VAT and Sales Tax Thu, 26 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106319