https://www.taxtmi.com/caselaws?id=157851 Miniature filament bulbs were held not to be accessories of motor vehicles because an accessory must be specially adapted for, and ordinarily confined to, the relevant use. The bulbs were found to have multiple uses in radios, torches, flashlights and other electrical devices, and were not exclusively adapted for motor vehicles. The notification also excluded torch bulbs and filament lighting bulbs from the electrical goods entry without placing them elsewhere. They were therefore treated as unclassified items and taxed at the lower rate. en-us Mon, 24 Jul 1995 00:00:00 +0530 Fri, 11 Oct 2013 15:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157851 Miniature filament bulbs were held not to be accessories of motor vehicles because an accessory must be specially adapted for, and ordinarily confined to, the relevant use. The bulbs were found to have multiple uses in radios, torches, flashlights and other electrical devices, and were not exclusively adapted for motor vehicles. The notification also excluded torch bulbs and filament lighting bulbs from the electrical goods entry without placing them elsewhere. They were therefore treated as unclassified items and taxed at the lower rate. Case-Laws VAT and Sales Tax Mon, 24 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157851