https://www.taxtmi.com/caselaws?id=154100 Under a sales tax concession notification for automobile tyres, batteries and automobile spare parts, a speedometer was treated as an accessory rather than a spare part. The governing test was whether the item formed an integral, essential and indispensable component of the vehicle and could be replaced as a spare; the Court said a vehicle can function without a speedometer, unlike tyres or batteries. Applying the ordinary commercial meaning of the term, the Court held that an article enhancing convenience and effectiveness does not become a spare part merely because it is used with the vehicle. The concessional rate therefore did not apply. en-us Wed, 14 Sep 1983 00:00:00 +0530 Tue, 06 Aug 2013 18:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154100 Under a sales tax concession notification for automobile tyres, batteries and automobile spare parts, a speedometer was treated as an accessory rather than a spare part. The governing test was whether the item formed an integral, essential and indispensable component of the vehicle and could be replaced as a spare; the Court said a vehicle can function without a speedometer, unlike tyres or batteries. Applying the ordinary commercial meaning of the term, the Court held that an article enhancing convenience and effectiveness does not become a spare part merely because it is used with the vehicle. The concessional rate therefore did not apply. Case-Laws VAT and Sales Tax Wed, 14 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154100