https://www.taxtmi.com/caselaws?id=128946 A radio cabinet was treated as a component part of a radio set for concessional sales tax purposes, because "component part" was given its ordinary commercial meaning as a constituent part of the finished article. The fact that the cabinet could also be described as an accessory did not exclude it from the concession. The declaration in the prescribed form was also accepted where it was filed with a later return after rectification of defects, since the later filing was treated as a valid re-presentation of the original return rather than an untimely compliance failure. The turnover in radio cabinets was therefore eligible for the lower rate. en-us Mon, 10 Aug 1964 00:00:00 +0530 Mon, 15 Apr 2013 14:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128946 A radio cabinet was treated as a component part of a radio set for concessional sales tax purposes, because "component part" was given its ordinary commercial meaning as a constituent part of the finished article. The fact that the cabinet could also be described as an accessory did not exclude it from the concession. The declaration in the prescribed form was also accepted where it was filed with a later return after rectification of defects, since the later filing was treated as a valid re-presentation of the original return rather than an untimely compliance failure. The turnover in radio cabinets was therefore eligible for the lower rate. Case-Laws VAT and Sales Tax Mon, 10 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128946