https://www.taxtmi.com/caselaws?id=335421 Mobile crane wire ropes were held to be an integral part of mobile cranes for classification under the Rajasthan Value Added Tax Act, 2003. The Court applied the functional test that a component is part of the principal article only when the article is commercially incomplete without it, whereas an accessory merely adds convenience or effectiveness. On the facts, the wire ropes were mainly used in mobile cranes and were necessary for their ordinary functioning, so they were not treated as a separate taxable commodity. The Revenue's challenge failed, and the classification attracting the rate applicable to mobile cranes under Schedule IV was sustained. en-us Fri, 07 Oct 2016 00:00:00 +0530 Fri, 02 Dec 2016 11:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335421 Mobile crane wire ropes were held to be an integral part of mobile cranes for classification under the Rajasthan Value Added Tax Act, 2003. The Court applied the functional test that a component is part of the principal article only when the article is commercially incomplete without it, whereas an accessory merely adds convenience or effectiveness. On the facts, the wire ropes were mainly used in mobile cranes and were necessary for their ordinary functioning, so they were not treated as a separate taxable commodity. The Revenue's challenge failed, and the classification attracting the rate applicable to mobile cranes under Schedule IV was sustained. Case-Laws VAT and Sales Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335421