https://www.taxtmi.com/caselaws?id=128353 Leather washers and belts require factual material establishing that they are spare or component parts of machinery before they can be classified under the relevant sales-tax entry for machinery parts rather than leather goods. Their leather composition alone does not establish machinery-part status. Because no material showed that the articles could only be regarded as machinery parts, the necessary factual determination could not be made and the first two referred questions remained unanswered. en-us Sat, 09 Jan 1960 00:00:00 +0530 Tue, 02 Apr 2013 14:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128353 Leather washers and belts require factual material establishing that they are spare or component parts of machinery before they can be classified under the relevant sales-tax entry for machinery parts rather than leather goods. Their leather composition alone does not establish machinery-part status. Because no material showed that the articles could only be regarded as machinery parts, the necessary factual determination could not be made and the first two referred questions remained unanswered. Case-Laws VAT and Sales Tax Sat, 09 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128353