https://www.taxtmi.com/caselaws?id=148358 Old tyres stocked and sold for use in bullock-carts qualify as spare parts of bullock-carts under the specific exempt entry in Schedule A to the Bombay Sales Tax Act, 1959. Classification of sales-tax entries follows common and commercial parlance rather than technical or scientific meaning. A spare part is an integral, severable and replaceable component capable of being fitted to complete the article. Because the tyres were commercially understood and sold as fitting bullock-carts, they fell within the specific entry and could not be assessed under the residuary Schedule E entry. en-us Wed, 19 Jun 1968 00:00:00 +0530 Fri, 26 Apr 2013 11:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148358 Old tyres stocked and sold for use in bullock-carts qualify as spare parts of bullock-carts under the specific exempt entry in Schedule A to the Bombay Sales Tax Act, 1959. Classification of sales-tax entries follows common and commercial parlance rather than technical or scientific meaning. A spare part is an integral, severable and replaceable component capable of being fitted to complete the article. Because the tyres were commercially understood and sold as fitting bullock-carts, they fell within the specific entry and could not be assessed under the residuary Schedule E entry. Case-Laws VAT and Sales Tax Wed, 19 Jun 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148358