https://www.taxtmi.com/caselaws?id=159584 Sales tax is not chargeable again on a wet grinder merely because a separately purchased motor is fitted to it, where the grinder retains its identity as the same taxable goods and the motor has already borne tax on separate purchase. Fitting an accessory or component does not by itself create a distinct taxable commodity. Penalty for delayed filing of a return under the Tamil Nadu General Sales Tax Act must be assessed in accordance with the governing precedent applicable to belated returns. en-us Tue, 21 Apr 1992 00:00:00 +0530 Wed, 27 Nov 2013 16:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159584 Sales tax is not chargeable again on a wet grinder merely because a separately purchased motor is fitted to it, where the grinder retains its identity as the same taxable goods and the motor has already borne tax on separate purchase. Fitting an accessory or component does not by itself create a distinct taxable commodity. Penalty for delayed filing of a return under the Tamil Nadu General Sales Tax Act must be assessed in accordance with the governing precedent applicable to belated returns. Case-Laws VAT and Sales Tax Tue, 21 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159584