https://www.taxtmi.com/caselaws?id=163849 Toner and developer sold with a photocopier machine were held to be separate items, not integral constituent parts of the machine. The photocopier turnover was covered by the eligibility certificate, but exemption for toner and developer depended on whether they formed part of the exempted machinery. Applying its earlier decision on the same issue, the HC concluded that the goods were not part of the photocopier machine, so the exemption claim failed. The governing principle is that exemption is available only where the goods claimed are shown to be integral parts of the exempted machinery, not merely items sold alongside it. en-us Mon, 12 Mar 2007 00:00:00 +0530 Fri, 11 Apr 2014 17:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163849 Toner and developer sold with a photocopier machine were held to be separate items, not integral constituent parts of the machine. The photocopier turnover was covered by the eligibility certificate, but exemption for toner and developer depended on whether they formed part of the exempted machinery. Applying its earlier decision on the same issue, the HC concluded that the goods were not part of the photocopier machine, so the exemption claim failed. The governing principle is that exemption is available only where the goods claimed are shown to be integral parts of the exempted machinery, not merely items sold alongside it. Case-Laws VAT and Sales Tax Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163849