https://www.taxtmi.com/caselaws?id=127153 For sales tax purposes, embedded wages for preparing number plates and traffic signals, as well as installation costs included in a flat sale price, could not be deducted from taxable turnover because Section 2(h) treated sums charged for work done in respect of the goods at or before delivery as part of the sale price. Number plates for motor vehicles were also held not to be accessories, since they were not essential equipment connected to the vehicle's engine, transmission or body and served a regulatory identification function. They therefore did not qualify for the special rate under entry I(iii) of Schedule I and were taxable only at the general rate. en-us Wed, 23 Jan 1952 00:00:00 +0530 Sat, 27 Jul 2013 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127153 For sales tax purposes, embedded wages for preparing number plates and traffic signals, as well as installation costs included in a flat sale price, could not be deducted from taxable turnover because Section 2(h) treated sums charged for work done in respect of the goods at or before delivery as part of the sale price. Number plates for motor vehicles were also held not to be accessories, since they were not essential equipment connected to the vehicle's engine, transmission or body and served a regulatory identification function. They therefore did not qualify for the special rate under entry I(iii) of Schedule I and were taxable only at the general rate. Case-Laws VAT and Sales Tax Wed, 23 Jan 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127153