https://www.taxtmi.com/caselaws?id=150236 Oil-cans and steel files sold only with chaff-cutters were treated as accessories rather than independent unclassified goods because they accompanied the main article and contributed to its efficient working in a subordinate way. The term "accessory" was applied in its ordinary sense, and the composite billing for the unit supported their connected character. On that basis, the earlier exemption notification for agricultural implements and their accessories was held applicable, while the later notification relied on by the revising authority was found inapposite. The turnover of the oil-cans and steel files was therefore treated as exempt from tax. en-us Thu, 10 Feb 1972 00:00:00 +0530 Fri, 10 May 2013 15:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150236 Oil-cans and steel files sold only with chaff-cutters were treated as accessories rather than independent unclassified goods because they accompanied the main article and contributed to its efficient working in a subordinate way. The term "accessory" was applied in its ordinary sense, and the composite billing for the unit supported their connected character. On that basis, the earlier exemption notification for agricultural implements and their accessories was held applicable, while the later notification relied on by the revising authority was found inapposite. The turnover of the oil-cans and steel files was therefore treated as exempt from tax. Case-Laws VAT and Sales Tax Thu, 10 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150236