https://www.taxtmi.com/caselaws?id=157352 Fuel injection equipment was treated as an integral and necessary part of a diesel engine, with no independent utility in a motor vehicle unless attached to the engine. On that reasoning, it was not classified as a spare or component part of a motor vehicle merely because diesel engines may be fitted in vehicles. The taxing entry for motor-vehicle component parts was construed strictly, and any doubt was resolved in favour of the assessee. The stated result was classification at 6% rather than 10%, with the assessment treating the equipment as a motor-vehicle component set aside. en-us Mon, 11 Apr 1994 00:00:00 +0530 Fri, 04 Oct 2013 14:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157352 Fuel injection equipment was treated as an integral and necessary part of a diesel engine, with no independent utility in a motor vehicle unless attached to the engine. On that reasoning, it was not classified as a spare or component part of a motor vehicle merely because diesel engines may be fitted in vehicles. The taxing entry for motor-vehicle component parts was construed strictly, and any doubt was resolved in favour of the assessee. The stated result was classification at 6% rather than 10%, with the assessment treating the equipment as a motor-vehicle component set aside. Case-Laws VAT and Sales Tax Mon, 11 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157352