https://www.taxtmi.com/caselaws?id=152592 "Component parts" was construed to mean only parts integral to the gramophone and forming the mechanical contrivance itself. A practical test was applied: whether the item would be found among the machine's parts on disassembly. Gramophone needles, although necessary for playing records, were held not to be integral constituents of the gramophone and therefore did not qualify as component parts for taxation under the relevant notification. The question was answered in favour of the assessee and against the department. en-us Tue, 08 Aug 1978 00:00:00 +0530 Sat, 06 Jul 2013 18:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152592 "Component parts" was construed to mean only parts integral to the gramophone and forming the mechanical contrivance itself. A practical test was applied: whether the item would be found among the machine's parts on disassembly. Gramophone needles, although necessary for playing records, were held not to be integral constituents of the gramophone and therefore did not qualify as component parts for taxation under the relevant notification. The question was answered in favour of the assessee and against the department. Case-Laws VAT and Sales Tax Tue, 08 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152592