https://www.taxtmi.com/caselaws?id=151052 Imported tractor parts were treated as goods falling within entry 55 of the First Schedule to the Tamil Nadu General Sales Tax Act, because the imports were made under licences for agricultural tractor parts, customs duty was paid on that basis, and the bills and objections described them as tractor parts. The court found no reliable basis to restrict the goods to diesel-engine spare parts only. As the goods answered the description in the specific First Schedule entry, the special single-point levy under that entry applied and excluded assessment under the general charging provision in section 3. The revisions were allowed and the assessments restored in favour of the Revenue. en-us Wed, 12 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 18:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151052 Imported tractor parts were treated as goods falling within entry 55 of the First Schedule to the Tamil Nadu General Sales Tax Act, because the imports were made under licences for agricultural tractor parts, customs duty was paid on that basis, and the bills and objections described them as tractor parts. The court found no reliable basis to restrict the goods to diesel-engine spare parts only. As the goods answered the description in the specific First Schedule entry, the special single-point levy under that entry applied and excluded assessment under the general charging provision in section 3. The revisions were allowed and the assessments restored in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 12 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151052