https://www.taxtmi.com/caselaws?id=152858 Spare parts are to be understood in their ordinary commercial sense as extra or substitute parts of a machine, and an item must first be a part of machinery before it can qualify as a spare part. On that basis, windscreen wipers manufactured for diesel locomotives were treated as accessories rather than parts of machinery and were not liable to tax at the notified rate. The oil gauge was regarded as a part of machinery capable of substitution or replacement, and was therefore covered by the notification as a taxable spare part. en-us Fri, 04 Jan 1980 00:00:00 +0530 Thu, 11 Jul 2013 18:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152858 Spare parts are to be understood in their ordinary commercial sense as extra or substitute parts of a machine, and an item must first be a part of machinery before it can qualify as a spare part. On that basis, windscreen wipers manufactured for diesel locomotives were treated as accessories rather than parts of machinery and were not liable to tax at the notified rate. The oil gauge was regarded as a part of machinery capable of substitution or replacement, and was therefore covered by the notification as a taxable spare part. Case-Laws VAT and Sales Tax Fri, 04 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152858