https://www.taxtmi.com/caselaws?id=156512 Rollers and flanges were held not to fall within the Karnataka Sales Tax Act entry for machinery, spare parts and accessories, because they were not shown to be part of the machinery itself or used in the manufacturing process. Their only function was to wind finished fabric for easier delivery, and mere facilitation of storage or handling was insufficient to create the required nexus with machinery. The classification under the entry was therefore rejected, and the tax assessment had to be modified to accord with the assessee's position. en-us Wed, 13 Dec 1989 00:00:00 +0530 Fri, 20 Sep 2013 18:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156512 Rollers and flanges were held not to fall within the Karnataka Sales Tax Act entry for machinery, spare parts and accessories, because they were not shown to be part of the machinery itself or used in the manufacturing process. Their only function was to wind finished fabric for easier delivery, and mere facilitation of storage or handling was insufficient to create the required nexus with machinery. The classification under the entry was therefore rejected, and the tax assessment had to be modified to accord with the assessee's position. Case-Laws VAT and Sales Tax Wed, 13 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156512