https://www.taxtmi.com/caselaws?id=153008 Sales tax classification of plastic grills for transistor radios turned on commercial understanding rather than technical or dictionary meaning. The court noted that a transistor radio is a finished product sold with its mechanism, case and fitted parts, and that the grills, after processing, became part of that finished article. Because the grills were semi-finished components meant to be processed and fitted into the radio, they were neither ordinary replacement spares nor accessories in market parlance. They were therefore excluded from entry 65 in Schedule C and treated as goods made primarily from plastics under entry 19A(b) in Schedule E. en-us Wed, 04 Feb 1981 00:00:00 +0530 Mon, 15 Jul 2013 17:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153008 Sales tax classification of plastic grills for transistor radios turned on commercial understanding rather than technical or dictionary meaning. The court noted that a transistor radio is a finished product sold with its mechanism, case and fitted parts, and that the grills, after processing, became part of that finished article. Because the grills were semi-finished components meant to be processed and fitted into the radio, they were neither ordinary replacement spares nor accessories in market parlance. They were therefore excluded from entry 65 in Schedule C and treated as goods made primarily from plastics under entry 19A(b) in Schedule E. Case-Laws VAT and Sales Tax Wed, 04 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153008