https://www.taxtmi.com/caselaws?id=150633 Concessional sales tax under section 5(3A) of the Mysore Sales Tax Act, 1957 applied only where the goods sold were themselves listed in the Second Schedule and were used as direct component parts of other scheduled goods. A component part was treated as an identifiable constituent of the finished product, and the provision did not extend to a component part of a component part. Felt washers sold for use in micro filters did not qualify as component parts of motor vehicles, because the filters were only intermediate components. The article confirms that the concessional chain cannot be extended beyond direct component parts of the scheduled finished goods. en-us Tue, 30 Oct 1973 00:00:00 +0530 Mon, 20 May 2013 15:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150633 Concessional sales tax under section 5(3A) of the Mysore Sales Tax Act, 1957 applied only where the goods sold were themselves listed in the Second Schedule and were used as direct component parts of other scheduled goods. A component part was treated as an identifiable constituent of the finished product, and the provision did not extend to a component part of a component part. Felt washers sold for use in micro filters did not qualify as component parts of motor vehicles, because the filters were only intermediate components. The article confirms that the concessional chain cannot be extended beyond direct component parts of the scheduled finished goods. Case-Laws VAT and Sales Tax Tue, 30 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150633