https://www.taxtmi.com/caselaws?id=155850 Radiators sold for use in motor vehicles were examined under a concession notification for parts and accessories of diesel engines used in such vehicles. The key issue was whether a radiator could be treated as an accessory, since it was not essential to engine operation but supported and improved engine performance by cooling it. The court treated "accessory" as a broad term covering an article that aids, assists, or makes the principal thing more effective, and held that the radiator was a subordinate adjunct to the diesel engine. On that basis, the concessional rate applied and the sales were taxable at 8 per cent. en-us Thu, 24 Sep 1987 00:00:00 +0530 Mon, 09 Sep 2013 15:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155850 Radiators sold for use in motor vehicles were examined under a concession notification for parts and accessories of diesel engines used in such vehicles. The key issue was whether a radiator could be treated as an accessory, since it was not essential to engine operation but supported and improved engine performance by cooling it. The court treated "accessory" as a broad term covering an article that aids, assists, or makes the principal thing more effective, and held that the radiator was a subordinate adjunct to the diesel engine. On that basis, the concessional rate applied and the sales were taxable at 8 per cent. Case-Laws VAT and Sales Tax Thu, 24 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155850