https://www.taxtmi.com/caselaws?id=152557 Section 5(3A) of the Karnataka Sales Tax Act grants concessional tax where goods sold are listed in the Second Schedule, sold to a registered dealer, and used as a component part of other Second Schedule goods manufactured inside the State for sale. On the stated facts, plates used in switch gear boxes were treated as accessories under item 61, and the purchaser used them in manufacturing electric switch gears, also falling under item 61. Applying the statutory explanation of "component part" as an identifiable constituent forming part of the finished product, the turnover was covered by the concessional provision and the assessment was required to be revised accordingly. en-us Thu, 13 Apr 1978 00:00:00 +0530 Sat, 06 Jul 2013 15:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152557 Section 5(3A) of the Karnataka Sales Tax Act grants concessional tax where goods sold are listed in the Second Schedule, sold to a registered dealer, and used as a component part of other Second Schedule goods manufactured inside the State for sale. On the stated facts, plates used in switch gear boxes were treated as accessories under item 61, and the purchaser used them in manufacturing electric switch gears, also falling under item 61. Applying the statutory explanation of "component part" as an identifiable constituent forming part of the finished product, the turnover was covered by the concessional provision and the assessment was required to be revised accordingly. Case-Laws VAT and Sales Tax Thu, 13 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152557