https://www.taxtmi.com/caselaws?id=148621 Diesel engines sold in their unchanged condition were held not to be component parts of motor vehicles because they were not fit for such use without further conversion through kits or other adaptation. A component part must, in its existing condition, form an essential constituent of the other article and be capable of use as such without further alteration. As the engines could also be used for other purposes and the record did not show that they functioned as motor-vehicle parts as sold, they fell outside the notification entry and were not treated as motor-vehicle component parts for sales tax classification. en-us Thu, 05 Sep 1968 00:00:00 +0530 Wed, 01 May 2013 12:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148621 Diesel engines sold in their unchanged condition were held not to be component parts of motor vehicles because they were not fit for such use without further conversion through kits or other adaptation. A component part must, in its existing condition, form an essential constituent of the other article and be capable of use as such without further alteration. As the engines could also be used for other purposes and the record did not show that they functioned as motor-vehicle parts as sold, they fell outside the notification entry and were not treated as motor-vehicle component parts for sales tax classification. Case-Laws VAT and Sales Tax Thu, 05 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148621