https://www.taxtmi.com/caselaws?id=159431 Stainless steel boiler components and spare parts used as parts and accessories of machinery were held to fall within the special machinery entry, not the general entry for articles made of stainless steel. The statutory scheme treated item 81 as the specific provision for machinery and its parts, while item 109 was a broader material-based entry. The later amendment to item 109, excluding parts and accessories covered by item 81, confirmed that such goods were intended for classification under item 81. The correct tax treatment therefore followed the special entry, and the broader stainless steel entry did not apply. en-us Tue, 02 Jan 1996 00:00:00 +0530 Mon, 25 Nov 2013 13:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159431 Stainless steel boiler components and spare parts used as parts and accessories of machinery were held to fall within the special machinery entry, not the general entry for articles made of stainless steel. The statutory scheme treated item 81 as the specific provision for machinery and its parts, while item 109 was a broader material-based entry. The later amendment to item 109, excluding parts and accessories covered by item 81, confirmed that such goods were intended for classification under item 81. The correct tax treatment therefore followed the special entry, and the broader stainless steel entry did not apply. Case-Laws VAT and Sales Tax Tue, 02 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159431