https://www.taxtmi.com/caselaws?id=158333 Jig bushes were treated as falling within entry 81 of the First Schedule to the Tamil Nadu General Sales Tax Act as parts and accessories of machinery. The assessee argued for multi-point taxation, but the classification was sustained because no material showed that the goods were worked by any device outside the modes contemplated by entry 81. On that basis, the turnover attracted single-point levy at the higher rate. One item of turnover was not pressed and therefore required no adjudication. en-us Mon, 21 Aug 1995 00:00:00 +0530 Mon, 21 Oct 2013 15:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158333 Jig bushes were treated as falling within entry 81 of the First Schedule to the Tamil Nadu General Sales Tax Act as parts and accessories of machinery. The assessee argued for multi-point taxation, but the classification was sustained because no material showed that the goods were worked by any device outside the modes contemplated by entry 81. On that basis, the turnover attracted single-point levy at the higher rate. One item of turnover was not pressed and therefore required no adjudication. Case-Laws VAT and Sales Tax Mon, 21 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158333