https://www.taxtmi.com/caselaws?id=157375 Wet grinders assembled with electric motors were held to fall within the schedule entry covering wet grain grinders designed for use with electricity, even where the assessee claimed the motor and grinder were separate component sales. The decisive factual finding was that the goods were sold to consumers as a single composite unit in common trade practice, delivered together after test run and billed as one sale. The claim of separate purchase and resale of components was rejected. Turnover relating to grinders already sourced from earlier registered dealers had been deducted before restoring the taxable turnover, and the remaining turnover from assembled wet grinders was brought to tax under the relevant entry. en-us Sat, 03 Feb 1996 00:00:00 +0530 Fri, 04 Oct 2013 16:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157375 Wet grinders assembled with electric motors were held to fall within the schedule entry covering wet grain grinders designed for use with electricity, even where the assessee claimed the motor and grinder were separate component sales. The decisive factual finding was that the goods were sold to consumers as a single composite unit in common trade practice, delivered together after test run and billed as one sale. The claim of separate purchase and resale of components was rejected. Turnover relating to grinders already sourced from earlier registered dealers had been deducted before restoring the taxable turnover, and the remaining turnover from assembled wet grinders was brought to tax under the relevant entry. Case-Laws VAT and Sales Tax Sat, 03 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157375