https://www.taxtmi.com/caselaws?id=148424 Radio cabinets and loud-speaker cabinets were examined for classification under the Bombay Sales Tax Act as alleged spare parts of wireless reception instruments or loud-speakers. The expression "spare parts" was given its ordinary commercial meaning, limited to items kept for replacement in normal use or as emergency substitutes. A radio cabinet was not a spare part because it was not ordinarily understood as a replaceable component or an extra replacement item, and no other part of Entry 65 covered it. Loud-speaker cabinets were also excluded because "apparatus" in the entry had to be read consistently with the opening reference, which did not support treating loud-speakers as part of apparatus for this purpose. Both items therefore fell under the residuary entry. en-us Wed, 07 Feb 1968 00:00:00 +0530 Sat, 27 Apr 2013 09:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148424 Radio cabinets and loud-speaker cabinets were examined for classification under the Bombay Sales Tax Act as alleged spare parts of wireless reception instruments or loud-speakers. The expression "spare parts" was given its ordinary commercial meaning, limited to items kept for replacement in normal use or as emergency substitutes. A radio cabinet was not a spare part because it was not ordinarily understood as a replaceable component or an extra replacement item, and no other part of Entry 65 covered it. Loud-speaker cabinets were also excluded because "apparatus" in the entry had to be read consistently with the opening reference, which did not support treating loud-speakers as part of apparatus for this purpose. Both items therefore fell under the residuary entry. Case-Laws VAT and Sales Tax Wed, 07 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148424