https://www.taxtmi.com/caselaws?id=148723 Printing types were held not to be accessories to printing machinery under the Mysore Sales Tax Act, 1957. The term "accessories" was construed to mean articles or devices that add to the convenience or effectiveness of the main machinery, but are not indispensable to its operation. Because printing machinery cannot function without printing types, an item essential to working the machinery does not qualify as an accessory. Sales of printing types were therefore taxable under section 5(1), not under section 5(3)(a) read with serial No. 20 of the Second Schedule. en-us Mon, 23 Mar 1970 00:00:00 +0530 Thu, 02 May 2013 15:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148723 Printing types were held not to be accessories to printing machinery under the Mysore Sales Tax Act, 1957. The term "accessories" was construed to mean articles or devices that add to the convenience or effectiveness of the main machinery, but are not indispensable to its operation. Because printing machinery cannot function without printing types, an item essential to working the machinery does not qualify as an accessory. Sales of printing types were therefore taxable under section 5(1), not under section 5(3)(a) read with serial No. 20 of the Second Schedule. Case-Laws VAT and Sales Tax Mon, 23 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148723