https://www.taxtmi.com/caselaws?id=155140 The expression "spare parts thereof" in Entry 17 of the Rajasthan Sales Tax Act was construed to include tractor parts bought separately from a dealer after the tractor purchase, not only parts supplied with the tractor at the time of sale. Because specific goods fall within a specific entry, the residuary entry applies only when they do not match that description. Nut-bolts, hose pipes, hose clips, lift chains and tiller shovels were treated as tractor spare parts under Entry 17 and taxed at 2 per cent rather than under the residuary Entry 19 at 7 per cent. en-us Wed, 16 Oct 1985 00:00:00 +0530 Sat, 31 Aug 2013 16:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155140 The expression "spare parts thereof" in Entry 17 of the Rajasthan Sales Tax Act was construed to include tractor parts bought separately from a dealer after the tractor purchase, not only parts supplied with the tractor at the time of sale. Because specific goods fall within a specific entry, the residuary entry applies only when they do not match that description. Nut-bolts, hose pipes, hose clips, lift chains and tiller shovels were treated as tractor spare parts under Entry 17 and taxed at 2 per cent rather than under the residuary Entry 19 at 7 per cent. Case-Laws VAT and Sales Tax Wed, 16 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155140