https://www.taxtmi.com/caselaws?id=169006 Wooden boards used in the manufacture of switch boards, and not shown to be separately sold as independent goods, were classifiable as spare parts or accessories of switch boards under entry 113 of Schedule II-A of the Gujarat Sales Tax Act, 1969. The specific entry covering transformers, switch gears, switch boards and their spare parts and accessories prevailed over the general entry 41 on the facts found, so the goods were not taxable under the residual entry. The classification question was thus answered in favour of the dealer and against the revenue. en-us Fri, 20 Jun 2014 00:00:00 +0530 Mon, 21 Sep 2015 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169006 Wooden boards used in the manufacture of switch boards, and not shown to be separately sold as independent goods, were classifiable as spare parts or accessories of switch boards under entry 113 of Schedule II-A of the Gujarat Sales Tax Act, 1969. The specific entry covering transformers, switch gears, switch boards and their spare parts and accessories prevailed over the general entry 41 on the facts found, so the goods were not taxable under the residual entry. The classification question was thus answered in favour of the dealer and against the revenue. Case-Laws VAT and Sales Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169006