https://www.taxtmi.com/caselaws?id=166540 Grease guns manufactured to tractor-maker specifications, supplied exclusively with tractors, stored in the tool box, and used to lubricate identified maintenance points qualify as tools or implements under entry 79(i) of Part B of the First Schedule to the Tamil Nadu General Sales Tax Act. Permanent attachment to the tractor is not required, since tools are ordinarily retained for use when needed. The classification attracts the prescribed four per cent tax rate rather than residuary treatment. en-us Thu, 27 Jan 2011 00:00:00 +0530 Thu, 09 Oct 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166540 Grease guns manufactured to tractor-maker specifications, supplied exclusively with tractors, stored in the tool box, and used to lubricate identified maintenance points qualify as tools or implements under entry 79(i) of Part B of the First Schedule to the Tamil Nadu General Sales Tax Act. Permanent attachment to the tractor is not required, since tools are ordinarily retained for use when needed. The classification attracts the prescribed four per cent tax rate rather than residuary treatment. Case-Laws VAT and Sales Tax Thu, 27 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166540