https://www.taxtmi.com/caselaws?id=156694 Arc carbon was treated as falling within the sales tax entry for cinematographic equipment and its parts and accessories because it was required for use in projectors and related equipment. The fact that it was also a consumable or separately traded commodity did not displace its character as an accessory. The relevant entry was read consistently with the Supreme Court's construction of the corresponding Andhra Pradesh provision, and the pre-amendment classification was upheld accordingly. en-us Thu, 04 Apr 1991 00:00:00 +0530 Mon, 23 Sep 2013 16:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156694 Arc carbon was treated as falling within the sales tax entry for cinematographic equipment and its parts and accessories because it was required for use in projectors and related equipment. The fact that it was also a consumable or separately traded commodity did not displace its character as an accessory. The relevant entry was read consistently with the Supreme Court's construction of the corresponding Andhra Pradesh provision, and the pre-amendment classification was upheld accordingly. Case-Laws VAT and Sales Tax Thu, 04 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156694