https://www.taxtmi.com/caselaws?id=158236 Maintainability was upheld because the applicants were not parties to the original determination and could not effectively challenge it through later assessment remedies, while subordinate authorities remained bound by that determination. Leaf springs were classified by their inherent nature and common parlance meaning, not by the purchaser's end use, and were found not to be exclusively motor vehicle parts. As no specific entry covered leaf springs and the notification reserved only a motor vehicle parts entry, the goods fell within the residual category and were taxable at the general rate. The impugned determination and consequential proceedings were set aside. en-us Mon, 15 Jul 1996 00:00:00 +0530 Fri, 18 Oct 2013 15:21:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158236 Maintainability was upheld because the applicants were not parties to the original determination and could not effectively challenge it through later assessment remedies, while subordinate authorities remained bound by that determination. Leaf springs were classified by their inherent nature and common parlance meaning, not by the purchaser's end use, and were found not to be exclusively motor vehicle parts. As no specific entry covered leaf springs and the notification reserved only a motor vehicle parts entry, the goods fell within the residual category and were taxable at the general rate. The impugned determination and consequential proceedings were set aside. Case-Laws VAT and Sales Tax Mon, 15 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158236