https://www.taxtmi.com/caselaws?id=160059 Exhaust pipes and tail pipes supplied to a motor vehicle manufacturer were classifiable by their commercial identity and actual use as automobile parts, not as ordinary steel tubes. The Tribunal applied the commercial parlance test, noting that the purchase orders, drawings and specifications described the goods as motor vehicle spare parts and that the First Schedule covered component parts and accessories adapted for use as motor vehicle parts. Further processing by the purchaser did not change their character. The goods were therefore correctly assessed under the First Schedule rather than item 4(xi) of the Second Schedule. en-us Wed, 22 Mar 2000 00:00:00 +0530 Sat, 07 Dec 2013 17:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160059 Exhaust pipes and tail pipes supplied to a motor vehicle manufacturer were classifiable by their commercial identity and actual use as automobile parts, not as ordinary steel tubes. The Tribunal applied the commercial parlance test, noting that the purchase orders, drawings and specifications described the goods as motor vehicle spare parts and that the First Schedule covered component parts and accessories adapted for use as motor vehicle parts. Further processing by the purchaser did not change their character. The goods were therefore correctly assessed under the First Schedule rather than item 4(xi) of the Second Schedule. Case-Laws VAT and Sales Tax Wed, 22 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160059