https://www.taxtmi.com/caselaws?id=160117 Heat exchangers used to improve generator efficiency were held not to be parts of generators, because they served only as accessories and were used across multiple industries. The Tribunal ruled that the broad phrase "parts and accessories" in entry 41-D of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 could not be stretched to cover goods not specifically listed there. As heat exchangers were not otherwise enumerated in the Schedule, they fell within the residuary entry 81 as unenumerated goods and were taxable accordingly. en-us Fri, 10 Mar 2000 00:00:00 +0530 Mon, 09 Dec 2013 18:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160117 Heat exchangers used to improve generator efficiency were held not to be parts of generators, because they served only as accessories and were used across multiple industries. The Tribunal ruled that the broad phrase "parts and accessories" in entry 41-D of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 could not be stretched to cover goods not specifically listed there. As heat exchangers were not otherwise enumerated in the Schedule, they fell within the residuary entry 81 as unenumerated goods and were taxable accordingly. Case-Laws VAT and Sales Tax Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160117