https://www.taxtmi.com/caselaws?id=155772 A wooden cabinet used with a television set is treated as an integral component of the set, because the television is understood in ordinary use as the complete unit fixed within that cabinet. It is therefore not a spare part or accessory for sales tax purposes, and entry 3 of the First Schedule does not apply. The cabinet falls outside that specific entry and is taxable only as general goods under section 5(1) of the Andhra Pradesh General Sales Tax Act. en-us Wed, 15 Jun 1988 00:00:00 +0530 Sat, 07 Sep 2013 16:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155772 A wooden cabinet used with a television set is treated as an integral component of the set, because the television is understood in ordinary use as the complete unit fixed within that cabinet. It is therefore not a spare part or accessory for sales tax purposes, and entry 3 of the First Schedule does not apply. The cabinet falls outside that specific entry and is taxable only as general goods under section 5(1) of the Andhra Pradesh General Sales Tax Act. Case-Laws VAT and Sales Tax Wed, 15 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155772