https://www.taxtmi.com/caselaws?id=160094 Safety valves fitted on pipe-lines connected to machinery were treated as accessories of machinery because they relieved excess pressure, protected tanks and pipe-lines, and ensured smooth and safe functioning. Applying the settled test that an accessory is something added for the convenient use, effectiveness, or supplementary functioning of the main article, the tribunal noted that these valves were specially designed for petroleum and chemical industries and could not be used independently. On that basis, they were not independent goods divorced from the machinery, but items that enhanced its convenience and effectiveness. They were therefore classified as accessories of machinery under entry 81 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. en-us Wed, 07 Jun 2000 00:00:00 +0530 Mon, 09 Dec 2013 16:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160094 Safety valves fitted on pipe-lines connected to machinery were treated as accessories of machinery because they relieved excess pressure, protected tanks and pipe-lines, and ensured smooth and safe functioning. Applying the settled test that an accessory is something added for the convenient use, effectiveness, or supplementary functioning of the main article, the tribunal noted that these valves were specially designed for petroleum and chemical industries and could not be used independently. On that basis, they were not independent goods divorced from the machinery, but items that enhanced its convenience and effectiveness. They were therefore classified as accessories of machinery under entry 81 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160094