https://www.taxtmi.com/caselaws?id=164023 Tyres and tubes of tractors are treated as parts of tractors where the statute does not define "parts" and the term is given its ordinary meaning. The reasoning is that a tractor is incomplete for its intended function without tyres and tubes, because they are necessary for mobility and effective use, and the expression "parts thereof" covers constituent components essential to the working of the whole. On that basis, tyres and tubes of tractors fall under serial No. 84 of Part I of Schedule C of the West Bengal Value Added Tax Act, 2003 and are taxable at the lower rate, while the higher rate under Schedule CA does not apply. en-us Thu, 06 Nov 2008 00:00:00 +0530 Wed, 16 Apr 2014 14:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164023 Tyres and tubes of tractors are treated as parts of tractors where the statute does not define "parts" and the term is given its ordinary meaning. The reasoning is that a tractor is incomplete for its intended function without tyres and tubes, because they are necessary for mobility and effective use, and the expression "parts thereof" covers constituent components essential to the working of the whole. On that basis, tyres and tubes of tractors fall under serial No. 84 of Part I of Schedule C of the West Bengal Value Added Tax Act, 2003 and are taxable at the lower rate, while the higher rate under Schedule CA does not apply. Case-Laws VAT and Sales Tax Thu, 06 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164023