https://www.taxtmi.com/caselaws?id=156501 A taxing entry covering spare parts of motor vehicles is to be construed strictly where it attracts a higher rate of tax. Fuel injection pumps were treated as integral and necessary parts of a diesel engine, with no independent utility as motor vehicle parts merely because diesel engines may later be fitted in vehicles. Applying common parlance and functional understanding, the component was held to remain a part of the engine, not a spare part of the motor vehicle. On that basis, fuel injection pumps and their spare parts were excluded from the motor-vehicle spare parts entry. en-us Wed, 22 Aug 1990 00:00:00 +0530 Fri, 20 Sep 2013 17:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156501 A taxing entry covering spare parts of motor vehicles is to be construed strictly where it attracts a higher rate of tax. Fuel injection pumps were treated as integral and necessary parts of a diesel engine, with no independent utility as motor vehicle parts merely because diesel engines may later be fitted in vehicles. Applying common parlance and functional understanding, the component was held to remain a part of the engine, not a spare part of the motor vehicle. On that basis, fuel injection pumps and their spare parts were excluded from the motor-vehicle spare parts entry. Case-Laws VAT and Sales Tax Wed, 22 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156501