https://www.taxtmi.com/caselaws?id=151320 Leather cases made for transistors may qualify as accessories because an accessory is an article that adds convenience or effectiveness, even if it is not essential to operation; on that reasoning, the cases were treated as accessories under the sales tax entry. Leakproof battery cells, however, were not spare parts because a spare part must be a component of the apparatus itself, ready to replace an identical part, and the cells were neither exclusive to transistors nor part of the transistor body. They were therefore not treated as spare parts or electrical goods under the schedule and were liable only under the general taxing provision. en-us Thu, 16 Dec 1976 00:00:00 +0530 Tue, 04 Jun 2013 14:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151320 Leather cases made for transistors may qualify as accessories because an accessory is an article that adds convenience or effectiveness, even if it is not essential to operation; on that reasoning, the cases were treated as accessories under the sales tax entry. Leakproof battery cells, however, were not spare parts because a spare part must be a component of the apparatus itself, ready to replace an identical part, and the cells were neither exclusive to transistors nor part of the transistor body. They were therefore not treated as spare parts or electrical goods under the schedule and were liable only under the general taxing provision. Case-Laws VAT and Sales Tax Thu, 16 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151320