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    <title>2011 (6) TMI 721 - Madras High Court</title>
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    <description>Automobile glasses sold as motor bus accessories were held to fall within the entry for parts and accessories of motor vehicles and trailers, because a specific schedule entry for motor vehicle accessories prevails over the general entry for glass and glassware when the goods are sold for fitment and use as vehicle accessories. On that basis, the 12% assessment under the glass entry was unsustainable, and the goods were taxable at 8% under the motor vehicle accessory entry.</description>
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      <link>https://www.taxtmi.com/caselaws?id=166534</link>
      <description>Automobile glasses sold as motor bus accessories were held to fall within the entry for parts and accessories of motor vehicles and trailers, because a specific schedule entry for motor vehicle accessories prevails over the general entry for glass and glassware when the goods are sold for fitment and use as vehicle accessories. On that basis, the 12% assessment under the glass entry was unsustainable, and the goods were taxable at 8% under the motor vehicle accessory entry.</description>
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      <pubDate>Fri, 10 Jun 2011 00:00:00 +0530</pubDate>
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