https://www.taxtmi.com/caselaws?id=150822 An oil-tank sold with reference to a motor vehicle was examined to determine whether it was a component part of the vehicle or an article adapted for use as a part or accessory under entry 58 of Schedule C to the Bombay Sales Tax Act, 1959. The decisive test was the article's own nature, character and ordinary use, not the parties' description of it. Because the oil-tank had an independent existence and was ordinarily capable of uses other than as a vehicle part, it was not treated as a component or adapted accessory. It therefore fell outside entry 58 and remained chargeable only under the residuary entry in Schedule E. en-us Tue, 04 Feb 1975 00:00:00 +0530 Thu, 23 May 2013 11:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150822 An oil-tank sold with reference to a motor vehicle was examined to determine whether it was a component part of the vehicle or an article adapted for use as a part or accessory under entry 58 of Schedule C to the Bombay Sales Tax Act, 1959. The decisive test was the article's own nature, character and ordinary use, not the parties' description of it. Because the oil-tank had an independent existence and was ordinarily capable of uses other than as a vehicle part, it was not treated as a component or adapted accessory. It therefore fell outside entry 58 and remained chargeable only under the residuary entry in Schedule E. Case-Laws VAT and Sales Tax Tue, 04 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150822