https://www.taxtmi.com/caselaws?id=156789 Goods purchased under a declaration for use as component parts attract penalty if, in substance, they are only accessories and are not used for the declared purpose. The court applied the test of whether the article is an integral part of the cycle or merely a functional accessory, and noted that a cycle can be commercially sold and used without a dynamo lamp. On that reasoning, dynamo lamps were not component parts of cycles. Their purchase under form XVII for a different declared use was therefore a contravention, and penalty under section 23 of the Tamil Nadu General Sales Tax Act, 1959 was held to be attracted. en-us Wed, 13 Nov 1991 00:00:00 +0530 Tue, 24 Sep 2013 18:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156789 Goods purchased under a declaration for use as component parts attract penalty if, in substance, they are only accessories and are not used for the declared purpose. The court applied the test of whether the article is an integral part of the cycle or merely a functional accessory, and noted that a cycle can be commercially sold and used without a dynamo lamp. On that reasoning, dynamo lamps were not component parts of cycles. Their purchase under form XVII for a different declared use was therefore a contravention, and penalty under section 23 of the Tamil Nadu General Sales Tax Act, 1959 was held to be attracted. Case-Laws VAT and Sales Tax Wed, 13 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156789