https://www.taxtmi.com/caselaws?id=150974 Batteries sold for use in motor vehicles fell within entry 42B of Schedule C to the Bombay Sales Tax Act, 1959. The parenthetic inclusive clause for batteries adapted for use as parts and accessories was treated as enlarging the scope of the entry, so batteries did not have to satisfy additional qualifying tests applicable to the general description. The Court also treated a battery as an integral component of a motor vehicle because the vehicle would not function as such without it. The same treatment applied whether the batteries were charged or unchanged, and their possible use in tractors did not take them outside the entry. en-us Thu, 31 Jul 1975 00:00:00 +0530 Mon, 27 May 2013 10:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150974 Batteries sold for use in motor vehicles fell within entry 42B of Schedule C to the Bombay Sales Tax Act, 1959. The parenthetic inclusive clause for batteries adapted for use as parts and accessories was treated as enlarging the scope of the entry, so batteries did not have to satisfy additional qualifying tests applicable to the general description. The Court also treated a battery as an integral component of a motor vehicle because the vehicle would not function as such without it. The same treatment applied whether the batteries were charged or unchanged, and their possible use in tractors did not take them outside the entry. Case-Laws VAT and Sales Tax Thu, 31 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150974