https://www.taxtmi.com/caselaws?id=153912 Leather hoods for jeeps were treated as not falling within "automobile spare parts" because a spare part must be an essential or indispensable component of the vehicle. As the hood was optional and could be replaced by materials other than leather without affecting the jeep's basic use, the concessional rate under the sales tax notification was inapplicable. The assessee was also not allowed to shift position at the appellate stage and claim assessment at the general rate after having accepted the reduced-rate classification before the appellate authority. The revisional assessment was therefore upheld. en-us Thu, 24 Sep 1981 00:00:00 +0530 Thu, 01 Aug 2013 15:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153912 Leather hoods for jeeps were treated as not falling within "automobile spare parts" because a spare part must be an essential or indispensable component of the vehicle. As the hood was optional and could be replaced by materials other than leather without affecting the jeep's basic use, the concessional rate under the sales tax notification was inapplicable. The assessee was also not allowed to shift position at the appellate stage and claim assessment at the general rate after having accepted the reduced-rate classification before the appellate authority. The revisional assessment was therefore upheld. Case-Laws VAT and Sales Tax Thu, 24 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153912