https://www.taxtmi.com/caselaws?id=152519 Motor batteries were held not to fall within the expression "spare parts of motor vehicles" for the relevant tax notification. The later notification of 1 October 1958 was treated as superseding earlier notifications to the extent of common coverage, so the earlier entries could not continue to apply to the same commodities. "Spare parts" was construed in its popular commercial sense as duplicate or replacement parts kept ready for substitution in case of loss, breakage, wear, or emergency. A motor battery did not ordinarily answer that description in normal use, and was therefore outside the entry. en-us Wed, 26 Jul 1978 00:00:00 +0530 Fri, 05 Jul 2013 18:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152519 Motor batteries were held not to fall within the expression "spare parts of motor vehicles" for the relevant tax notification. The later notification of 1 October 1958 was treated as superseding earlier notifications to the extent of common coverage, so the earlier entries could not continue to apply to the same commodities. "Spare parts" was construed in its popular commercial sense as duplicate or replacement parts kept ready for substitution in case of loss, breakage, wear, or emergency. A motor battery did not ordinarily answer that description in normal use, and was therefore outside the entry. Case-Laws VAT and Sales Tax Wed, 26 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152519