https://www.taxtmi.com/caselaws?id=152748 Leather beltings and leather washers were considered under Notification No. ST-747/X-950 (22)-67 by applying their commercial meaning and the scope of the entries for mill stores and hardware. Mill stores were treated as small tools and spare parts of machinery, while hardware referred to small base-metal items. Leather beltings were not regarded as tools, spare parts, or component parts of machinery in that sense, and leather washers, though used in machinery, also did not fit those descriptions. Both items therefore retained their character as leather goods and were not taxable as mill stores under the notification, attracting the lower rate applicable to leather goods. en-us Thu, 22 Nov 1979 00:00:00 +0530 Tue, 09 Jul 2013 17:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152748 Leather beltings and leather washers were considered under Notification No. ST-747/X-950 (22)-67 by applying their commercial meaning and the scope of the entries for mill stores and hardware. Mill stores were treated as small tools and spare parts of machinery, while hardware referred to small base-metal items. Leather beltings were not regarded as tools, spare parts, or component parts of machinery in that sense, and leather washers, though used in machinery, also did not fit those descriptions. Both items therefore retained their character as leather goods and were not taxable as mill stores under the notification, attracting the lower rate applicable to leather goods. Case-Laws VAT and Sales Tax Thu, 22 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152748