https://www.taxtmi.com/caselaws?id=156961 For sales tax classification, ordinary nuts and bolts are to be identified by their common parlance meaning, not by the particular use made by buyers; as they were general fasteners and not specially adapted for automobiles or tractors, they were treated as iron and steel articles and not spare parts. A jack, however, was understood in common parlance as equipment associated with a motor vehicle and as a subordinate adjunct that adds to its convenience and utility, so it was classified as an accessory to a motor vehicle. The classification was therefore accepted for the jack and rejected for nuts and bolts. en-us Sat, 26 Sep 1992 00:00:00 +0530 Thu, 26 Sep 2013 16:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156961 For sales tax classification, ordinary nuts and bolts are to be identified by their common parlance meaning, not by the particular use made by buyers; as they were general fasteners and not specially adapted for automobiles or tractors, they were treated as iron and steel articles and not spare parts. A jack, however, was understood in common parlance as equipment associated with a motor vehicle and as a subordinate adjunct that adds to its convenience and utility, so it was classified as an accessory to a motor vehicle. The classification was therefore accepted for the jack and rejected for nuts and bolts. Case-Laws VAT and Sales Tax Sat, 26 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156961