https://www.taxtmi.com/caselaws?id=156570 A technical tariff entry for "wireless reception instruments and apparatus" was interpreted by its scientific and functional meaning, not trade parlance alone, and television sets were held to fall within it because they receive sound and images by wireless transmission. The later specific inclusion of television sets was treated as clarificatory. On related items, the court distinguished spare parts from component parts: television cabinets, printed circuit boards and boards were treated as component parts and not spare parts, while decorative panels were treated as accessories and turn knobs as spare parts. The reference was answered partly for the Revenue and partly for the assessee. en-us Wed, 01 Apr 1992 00:00:00 +0530 Sat, 21 Sep 2013 17:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156570 A technical tariff entry for "wireless reception instruments and apparatus" was interpreted by its scientific and functional meaning, not trade parlance alone, and television sets were held to fall within it because they receive sound and images by wireless transmission. The later specific inclusion of television sets was treated as clarificatory. On related items, the court distinguished spare parts from component parts: television cabinets, printed circuit boards and boards were treated as component parts and not spare parts, while decorative panels were treated as accessories and turn knobs as spare parts. The reference was answered partly for the Revenue and partly for the assessee. Case-Laws VAT and Sales Tax Wed, 01 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156570