https://www.taxtmi.com/caselaws?id=162339 Fridge stand, though used with a refrigerator, is not a component or spare part because those terms require an identifiable part of the whole or a replacement item kept for substitution. As entry 6 of the Fifth Schedule to the Kerala General Sales Tax Act, 1963 does not include accessories, the stand cannot be classified with refrigerators or their components and spare parts. In the absence of a specific schedule entry for refrigerator accessories, it falls under the residuary entry in the First Schedule. en-us Tue, 04 Oct 2005 00:00:00 +0530 Tue, 25 Feb 2014 12:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162339 Fridge stand, though used with a refrigerator, is not a component or spare part because those terms require an identifiable part of the whole or a replacement item kept for substitution. As entry 6 of the Fifth Schedule to the Kerala General Sales Tax Act, 1963 does not include accessories, the stand cannot be classified with refrigerators or their components and spare parts. In the absence of a specific schedule entry for refrigerator accessories, it falls under the residuary entry in the First Schedule. Case-Laws VAT and Sales Tax Tue, 04 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162339