https://www.taxtmi.com/caselaws?id=144080 Sales tax entries are construed in their common and popular commercial sense, and a wrist watch includes the mechanism fitted into the watch-case as a single commercial article. A watch-case is an integral, severable and replaceable constituent kept for substitution, and because it is essential to the use of the watch, chromo-steel back wrist watch-cases qualify as spare parts of watches under entry 10 of Schedule E to the Bombay Sales Tax Act, 1959. They therefore do not fall under the residuary entry 22. en-us Fri, 08 Oct 1965 00:00:00 +0530 Fri, 19 Apr 2013 11:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144080 Sales tax entries are construed in their common and popular commercial sense, and a wrist watch includes the mechanism fitted into the watch-case as a single commercial article. A watch-case is an integral, severable and replaceable constituent kept for substitution, and because it is essential to the use of the watch, chromo-steel back wrist watch-cases qualify as spare parts of watches under entry 10 of Schedule E to the Bombay Sales Tax Act, 1959. They therefore do not fall under the residuary entry 22. Case-Laws VAT and Sales Tax Fri, 08 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144080