https://www.taxtmi.com/caselaws?id=167954 Hydraulic tipping systems sold for trucks were classified as accessories of motor vehicles because the item was attached beneath the truck body to lift and unload goods, converting the vehicle into a tipper lorry. The court treated the product's actual use and marketable identity as decisive, relying on the manufacturer's leaflet and the record showing it was marketed for trucks rather than for truck mounted articulated cranes or earth moving machinery. The possibility that similar hydraulic systems may also be used in other machinery did not change the classification on these facts, so Entry 135 applied and Entry 157(ii) did not. en-us Thu, 01 Dec 2011 00:00:00 +0530 Sat, 10 Jan 2015 20:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167954 Hydraulic tipping systems sold for trucks were classified as accessories of motor vehicles because the item was attached beneath the truck body to lift and unload goods, converting the vehicle into a tipper lorry. The court treated the product's actual use and marketable identity as decisive, relying on the manufacturer's leaflet and the record showing it was marketed for trucks rather than for truck mounted articulated cranes or earth moving machinery. The possibility that similar hydraulic systems may also be used in other machinery did not change the classification on these facts, so Entry 135 applied and Entry 157(ii) did not. Case-Laws VAT and Sales Tax Thu, 01 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167954