https://www.taxtmi.com/caselaws?id=156769 Super enamelled copper winding wire was treated as a spare part of an electric motor, not as ordinary electric goods, because it was specially adapted for motor use and commercially understood as a distinct component. The fact that it had to be cut and wound into coils before fitting did not alter its identity or function. A spare part need not be immediately installable if it remains a distinguishable and replaceable part of the machine. The wire in coil form was recognised as part of the motor's magnetic field assembly, so it fell under entry 16(2) of Schedule II, Part A, and not under the general entry for electric goods. en-us Mon, 15 Apr 1991 00:00:00 +0530 Tue, 24 Sep 2013 16:16:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156769 Super enamelled copper winding wire was treated as a spare part of an electric motor, not as ordinary electric goods, because it was specially adapted for motor use and commercially understood as a distinct component. The fact that it had to be cut and wound into coils before fitting did not alter its identity or function. A spare part need not be immediately installable if it remains a distinguishable and replaceable part of the machine. The wire in coil form was recognised as part of the motor's magnetic field assembly, so it fell under entry 16(2) of Schedule II, Part A, and not under the general entry for electric goods. Case-Laws VAT and Sales Tax Mon, 15 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156769