https://www.taxtmi.com/caselaws?id=158607 Pins, nuts, bolts, levers and black-plates were held not to fall within item No. 78 covering spare parts and accessories of all types of motor vehicles. The entry was read as limited to goods meant exclusively for motor vehicles, not articles of general use capable of application in different machinery or equipment. The text distinguishes a "spare part" as an extra part kept for emergency replacement from a mere component part used in making other parts. On that basis, the goods manufactured by the assessee were treated as component parts, not motor vehicle spare parts or accessories, and were therefore outside the concessional tax entry. en-us Wed, 12 Mar 1997 00:00:00 +0530 Tue, 13 Feb 2018 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158607 Pins, nuts, bolts, levers and black-plates were held not to fall within item No. 78 covering spare parts and accessories of all types of motor vehicles. The entry was read as limited to goods meant exclusively for motor vehicles, not articles of general use capable of application in different machinery or equipment. The text distinguishes a "spare part" as an extra part kept for emergency replacement from a mere component part used in making other parts. On that basis, the goods manufactured by the assessee were treated as component parts, not motor vehicle spare parts or accessories, and were therefore outside the concessional tax entry. Case-Laws VAT and Sales Tax Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158607