https://www.taxtmi.com/caselaws?id=162247 A sewing machine stand designed exclusively for use with a sewing machine and necessary for its effective operation was treated as part and parcel of the machine. The Court held that it should be taxed at the same concessional rate applicable to sewing machines, and not under the residuary entry, because a contrary classification would defeat the purpose of the concessional notification. The key principle is that an accessory or component integral to the functioning of the principal item may follow the tax treatment of that principal item. en-us Thu, 24 Mar 2005 00:00:00 +0530 Fri, 21 Feb 2014 15:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162247 A sewing machine stand designed exclusively for use with a sewing machine and necessary for its effective operation was treated as part and parcel of the machine. The Court held that it should be taxed at the same concessional rate applicable to sewing machines, and not under the residuary entry, because a contrary classification would defeat the purpose of the concessional notification. The key principle is that an accessory or component integral to the functioning of the principal item may follow the tax treatment of that principal item. Case-Laws VAT and Sales Tax Thu, 24 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162247