https://www.taxtmi.com/caselaws?id=149996 A leather seat cover made from thick tanned leather is a finished article distinct from tanned leather itself for sales tax purposes. Its character is determined by the commodity as sold and used, not by the possibility of flattening it back into leather. The covers are also not cycle parts or accessories, because a cycle seat comes into existence only when the cover is fitted with other components, and the notification concerns accessories of the vehicle rather than of a part of it. They fall within the leather goods entry, which covers articles made of leather other than footwear, and are taxable accordingly. en-us Tue, 17 Mar 1970 00:00:00 +0530 Tue, 07 May 2013 15:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149996 A leather seat cover made from thick tanned leather is a finished article distinct from tanned leather itself for sales tax purposes. Its character is determined by the commodity as sold and used, not by the possibility of flattening it back into leather. The covers are also not cycle parts or accessories, because a cycle seat comes into existence only when the cover is fitted with other components, and the notification concerns accessories of the vehicle rather than of a part of it. They fall within the leather goods entry, which covers articles made of leather other than footwear, and are taxable accordingly. Case-Laws VAT and Sales Tax Tue, 17 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149996