https://www.taxtmi.com/caselaws?id=155990 In sales tax classification, inlet and exhaust valves used in diesel engines fitted in trucks were treated as components of motor vehicles under entry 58(2) of Schedule C to the Bombay Sales Tax Act, 1959. The court applied the ordinary use test and held that a component of a component does not lose its character as a component of the motor vehicle where the intermediate part is ordinarily used in the vehicle without adaptation. Possible alternative uses in tractors, launches, or earth-moving machinery did not displace that classification on the facts proved, and the departmental classification was upheld. en-us Tue, 13 Mar 1990 00:00:00 +0530 Wed, 11 Sep 2013 16:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155990 In sales tax classification, inlet and exhaust valves used in diesel engines fitted in trucks were treated as components of motor vehicles under entry 58(2) of Schedule C to the Bombay Sales Tax Act, 1959. The court applied the ordinary use test and held that a component of a component does not lose its character as a component of the motor vehicle where the intermediate part is ordinarily used in the vehicle without adaptation. Possible alternative uses in tractors, launches, or earth-moving machinery did not displace that classification on the facts proved, and the departmental classification was upheld. Case-Laws VAT and Sales Tax Tue, 13 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155990