https://www.taxtmi.com/caselaws?id=161816 A T.V. antenna was treated as an accessory, not an inseparable component of a T.V. set, because it did not form an essential integral part of the set's basic use and only improved reception and picture clarity. On that basis, the applicable sales tax notifications were applied to the antenna as an accessory, and the levy at six per cent was upheld as valid. The challenge based on an earlier discriminatory notification did not affect the assessments, since they were governed by the later notification regime. en-us Fri, 26 Jul 2002 00:00:00 +0530 Thu, 06 Feb 2014 18:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161816 A T.V. antenna was treated as an accessory, not an inseparable component of a T.V. set, because it did not form an essential integral part of the set's basic use and only improved reception and picture clarity. On that basis, the applicable sales tax notifications were applied to the antenna as an accessory, and the levy at six per cent was upheld as valid. The challenge based on an earlier discriminatory notification did not affect the assessments, since they were governed by the later notification regime. Case-Laws VAT and Sales Tax Fri, 26 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161816