https://www.taxtmi.com/caselaws?id=333700 A prior dismissal of the Department's revision did not settle the car-stereo classification issue on merits, because it was based on the absence of a question of law and a procedural defect in service. On classification, the governing test treats an accessory as an adjunct or addition that enhances convenient use, comfort, beauty or elegance of the vehicle. Applying that test, a car stereo was held to be a motor-vehicle accessory, and the specific motor-vehicle entry prevailed over the general residual entry for electronic goods. The classification challenge failed and the taxable entry for motor-vehicle accessories was upheld. en-us Fri, 07 Oct 2016 00:00:00 +0530 Fri, 21 Oct 2016 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333700 A prior dismissal of the Department's revision did not settle the car-stereo classification issue on merits, because it was based on the absence of a question of law and a procedural defect in service. On classification, the governing test treats an accessory as an adjunct or addition that enhances convenient use, comfort, beauty or elegance of the vehicle. Applying that test, a car stereo was held to be a motor-vehicle accessory, and the specific motor-vehicle entry prevailed over the general residual entry for electronic goods. The classification challenge failed and the taxable entry for motor-vehicle accessories was upheld. Case-Laws VAT and Sales Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333700