https://www.taxtmi.com/caselaws?id=150911 A motor tube valve with checknut, used solely as a replacement part in motor vehicle tubes, fell within entry 42B of Schedule C rather than the residuary entry 22 of Schedule E. The court held that the entry was wide enough to cover articles adapted for use as parts and accessories of specified motor vehicles, including items that required vulcanising or other fitment before use. Because the valve had no ordinary use other than as a motor vehicle part or accessory, the exclusion clause did not apply. The item was therefore taxable under the specific entry. en-us Fri, 21 Jun 1974 00:00:00 +0530 Fri, 24 May 2013 15:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150911 A motor tube valve with checknut, used solely as a replacement part in motor vehicle tubes, fell within entry 42B of Schedule C rather than the residuary entry 22 of Schedule E. The court held that the entry was wide enough to cover articles adapted for use as parts and accessories of specified motor vehicles, including items that required vulcanising or other fitment before use. Because the valve had no ordinary use other than as a motor vehicle part or accessory, the exclusion clause did not apply. The item was therefore taxable under the specific entry. Case-Laws VAT and Sales Tax Fri, 21 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150911