https://www.taxtmi.com/caselaws?id=152504 Tube-well filters were treated as spare parts of machinery because they were fitted to tube-wells, performed the essential function of preventing foreign matter from entering the suction tube, and were integral to the working of the suction mechanism. The classification turned on the filter's functional role in keeping the tube-well workable, not on its method of manufacture. On that basis, the item was not to be treated as an unclassified article and was assessable to sales tax as a machinery spare part. en-us Tue, 29 Aug 1978 00:00:00 +0530 Fri, 05 Jul 2013 16:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152504 Tube-well filters were treated as spare parts of machinery because they were fitted to tube-wells, performed the essential function of preventing foreign matter from entering the suction tube, and were integral to the working of the suction mechanism. The classification turned on the filter's functional role in keeping the tube-well workable, not on its method of manufacture. On that basis, the item was not to be treated as an unclassified article and was assessable to sales tax as a machinery spare part. Case-Laws VAT and Sales Tax Tue, 29 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152504