https://www.taxtmi.com/caselaws?id=160135 Where a taxing entry refers to "spare parts" without definition, the term is construed in its common and popular sense as a replaceable article kept in reserve for use in emergency or because of ordinary wear and tear. Applying that test, brake shoes manufactured for specific vehicles were found to be integral components, but not goods ordinarily stocked or treated in commercial parlance as motor vehicle spare parts. They therefore fell outside entry 1 of the Twelfth Schedule and were classifiable under the residuary entry in section 7(1)(xxviii); the classification order was quashed. en-us Wed, 27 Oct 1999 00:00:00 +0530 Tue, 10 Dec 2013 15:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160135 Where a taxing entry refers to "spare parts" without definition, the term is construed in its common and popular sense as a replaceable article kept in reserve for use in emergency or because of ordinary wear and tear. Applying that test, brake shoes manufactured for specific vehicles were found to be integral components, but not goods ordinarily stocked or treated in commercial parlance as motor vehicle spare parts. They therefore fell outside entry 1 of the Twelfth Schedule and were classifiable under the residuary entry in section 7(1)(xxviii); the classification order was quashed. Case-Laws VAT and Sales Tax Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160135