https://www.taxtmi.com/caselaws?id=160229 PVC covered insulated winding wire used in submersible pumps was treated as a spare part of submersible pump sets because the term "spare parts" was given its ordinary and commercial meaning, and the wire had a distinct commercial identity when adapted for that specific use. The more specific entry for pumping sets and their spare parts therefore prevailed over the general entry for electrical goods, and the article was classified under entry 12, Part IV, Schedule II of the M.P. General Sales Tax Act, 1958. Once classification was resolved in favour of the dealer, the penalty question was only consequential and was declined as academic. en-us Mon, 22 Nov 1999 00:00:00 +0530 Thu, 12 Dec 2013 15:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160229 PVC covered insulated winding wire used in submersible pumps was treated as a spare part of submersible pump sets because the term "spare parts" was given its ordinary and commercial meaning, and the wire had a distinct commercial identity when adapted for that specific use. The more specific entry for pumping sets and their spare parts therefore prevailed over the general entry for electrical goods, and the article was classified under entry 12, Part IV, Schedule II of the M.P. General Sales Tax Act, 1958. Once classification was resolved in favour of the dealer, the penalty question was only consequential and was declined as academic. Case-Laws VAT and Sales Tax Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160229