https://www.taxtmi.com/caselaws?id=152599 Classification under the relevant schedule entry turned on the predominant use of the goods; because they were mainly intended as components of crawler tractors and bulldozers, incidental other uses did not displace entry 55 or the single point levy. A relief undertaking notification under the Tamil Nadu Relief Undertaking (Special Provisions) Act suspended contractual and similar third-party obligations, but not a statutory sales tax liability. The tax demand therefore remained enforceable, and the assessee could not rely on the notification to avoid sales tax. en-us Tue, 03 Jan 1978 00:00:00 +0530 Sat, 06 Jul 2013 18:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152599 Classification under the relevant schedule entry turned on the predominant use of the goods; because they were mainly intended as components of crawler tractors and bulldozers, incidental other uses did not displace entry 55 or the single point levy. A relief undertaking notification under the Tamil Nadu Relief Undertaking (Special Provisions) Act suspended contractual and similar third-party obligations, but not a statutory sales tax liability. The tax demand therefore remained enforceable, and the assessee could not rely on the notification to avoid sales tax. Case-Laws VAT and Sales Tax Tue, 03 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152599