https://www.taxtmi.com/caselaws?id=154848 Tractors sold as a single composite unit with fitted items such as towing hooks, hoods and mudguard-sheets were treated as a sale of the tractor itself, not as separate sales of accessories. Because the fitted items were supplied as part of the unit and no competing specific entry for accessories required a different classification, the specific entry for tractors and spare parts thereof prevailed over the residuary entry. The residuary rate could not be applied by artificially bifurcating the transaction. The tax classification view favouring the higher rate was rejected, and the assessee obtained relief on classification. en-us Mon, 05 Jan 1987 00:00:00 +0530 Tue, 27 Aug 2013 17:39:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154848 Tractors sold as a single composite unit with fitted items such as towing hooks, hoods and mudguard-sheets were treated as a sale of the tractor itself, not as separate sales of accessories. Because the fitted items were supplied as part of the unit and no competing specific entry for accessories required a different classification, the specific entry for tractors and spare parts thereof prevailed over the residuary entry. The residuary rate could not be applied by artificially bifurcating the transaction. The tax classification view favouring the higher rate was rejected, and the assessee obtained relief on classification. Case-Laws VAT and Sales Tax Mon, 05 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154848