https://www.taxtmi.com/caselaws?id=156789 Dynamo lamps purchased under a Form XVII declaration were not component parts of cycles because cycles can be commercially sold and used without them, while the lamps serve only a night-use function. Their sale together with cycles did not establish use as declared; the decisive test was whether they were integral components rather than accessories. Use of the lamps otherwise than as declared constituted a contravention attracting penalty under the Tamil Nadu General Sales Tax Act, 1959. The Revenue's revisions succeeded. 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 Dynamo lamps purchased under a Form XVII declaration were not component parts of cycles because cycles can be commercially sold and used without them, while the lamps serve only a night-use function. Their sale together with cycles did not establish use as declared; the decisive test was whether they were integral components rather than accessories. Use of the lamps otherwise than as declared constituted a contravention attracting penalty under the Tamil Nadu General Sales Tax Act, 1959. The Revenue's revisions succeeded. Case-Laws VAT and Sales Tax Wed, 13 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156789