https://www.taxtmi.com/caselaws?id=153089 Specially designed stands supplied for gas stoves were treated as accessories rather than as items falling in the residuary category. The term "accessory" was construed broadly to include an additional or subordinate article that facilitates the use or convenience of the principal product, and classification was assessed in common parlance and in the context of the main article. Because the stands were designed for gas stoves, sold with them, and aided use and cleaning, they were covered by entry 7A of Schedule E to the Bombay Sales Tax Act, 1959, and not by the residuary entry 22. en-us Fri, 13 Feb 1981 00:00:00 +0530 Wed, 17 Jul 2013 13:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153089 Specially designed stands supplied for gas stoves were treated as accessories rather than as items falling in the residuary category. The term "accessory" was construed broadly to include an additional or subordinate article that facilitates the use or convenience of the principal product, and classification was assessed in common parlance and in the context of the main article. Because the stands were designed for gas stoves, sold with them, and aided use and cleaning, they were covered by entry 7A of Schedule E to the Bombay Sales Tax Act, 1959, and not by the residuary entry 22. Case-Laws VAT and Sales Tax Fri, 13 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153089