https://www.taxtmi.com/caselaws?id=149846 Typewriter ribbons were held not to be parts of typewriters for sales tax classification under entry 18 of the Mysore Sales Tax Act, 1957. The decisive test was commercial identity and market understanding, not the fact that a typewriter cannot function without a ribbon. Because ribbons were not ordinarily manufactured or supplied as spare parts by typewriter manufacturers and were sold separately in the market, they lacked the character of an essential machine part. They were therefore assessable under section 5(1) rather than within the specific entry for typewriter parts. en-us Wed, 11 Mar 1970 00:00:00 +0530 Sat, 04 May 2013 13:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149846 Typewriter ribbons were held not to be parts of typewriters for sales tax classification under entry 18 of the Mysore Sales Tax Act, 1957. The decisive test was commercial identity and market understanding, not the fact that a typewriter cannot function without a ribbon. Because ribbons were not ordinarily manufactured or supplied as spare parts by typewriter manufacturers and were sold separately in the market, they lacked the character of an essential machine part. They were therefore assessable under section 5(1) rather than within the specific entry for typewriter parts. Case-Laws VAT and Sales Tax Wed, 11 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149846