https://www.taxtmi.com/caselaws?id=247329 Bolts and nuts manufactured to automobile specifications and supplied for use as vehicle components were classified under the specific entry for parts and accessories of motor vehicles, not the general entry for bolts and nuts. The statutory context, including the amendment history and temporary placement of motor-vehicle parts in the Fifth Schedule, showed that a user-oriented classification applied. Once the goods were customised for automobile use, their general description could not control assessment. The revision therefore failed. en-us Thu, 20 Sep 2012 00:00:00 +0530 Thu, 08 May 2014 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247329 Bolts and nuts manufactured to automobile specifications and supplied for use as vehicle components were classified under the specific entry for parts and accessories of motor vehicles, not the general entry for bolts and nuts. The statutory context, including the amendment history and temporary placement of motor-vehicle parts in the Fifth Schedule, showed that a user-oriented classification applied. Once the goods were customised for automobile use, their general description could not control assessment. The revision therefore failed. Case-Laws VAT and Sales Tax Thu, 20 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247329