https://www.taxtmi.com/caselaws?id=156685 Battery plates and battery covers are integral component parts of accumulators because a battery cannot function without them, and their replacement alters the article's identity. They therefore do not qualify as accessories, which are additional or adjunct items, or as spare parts, which are kept for replacement or emergency use. Entry 38 is exhaustive because the phrase "that is to say" confines its scope to the specifically enumerated sub-items. Consequently, battery plates and battery covers fall under neither entry 3 nor entry 38 of the Andhra Pradesh General Sales Tax Act, 1957, and are assessable as unclassified goods. en-us Wed, 12 Feb 1992 00:00:00 +0530 Mon, 23 Sep 2013 16:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156685 Battery plates and battery covers are integral component parts of accumulators because a battery cannot function without them, and their replacement alters the article's identity. They therefore do not qualify as accessories, which are additional or adjunct items, or as spare parts, which are kept for replacement or emergency use. Entry 38 is exhaustive because the phrase "that is to say" confines its scope to the specifically enumerated sub-items. Consequently, battery plates and battery covers fall under neither entry 3 nor entry 38 of the Andhra Pradesh General Sales Tax Act, 1957, and are assessable as unclassified goods. Case-Laws VAT and Sales Tax Wed, 12 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156685