https://www.taxtmi.com/caselaws?id=156035 Items used in the manufacture of radio sets were held not to be accessories of wireless reception instruments for entry 65 of Schedule C to the Bombay Sales Tax Act, 1959, because an accessory must be merely an additional adjunct and not integral to the main article's functioning. Applying the common-parlance test, the Court found these items essential to the radio mechanism itself and not separate decorative or convenience additions. They therefore did not fall within entry 65 and were instead liable to be classified under the residuary entry, with the result in favour of the assessee. en-us Mon, 22 Jan 1990 00:00:00 +0530 Thu, 12 Sep 2013 15:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156035 Items used in the manufacture of radio sets were held not to be accessories of wireless reception instruments for entry 65 of Schedule C to the Bombay Sales Tax Act, 1959, because an accessory must be merely an additional adjunct and not integral to the main article's functioning. Applying the common-parlance test, the Court found these items essential to the radio mechanism itself and not separate decorative or convenience additions. They therefore did not fall within entry 65 and were instead liable to be classified under the residuary entry, with the result in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 22 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156035