https://www.taxtmi.com/caselaws?id=335421 Mobile crane wire ropes are classifiable as integral parts of mobile cranes where they are mainly used in those cranes and are necessary for their ordinary functioning. The applicable distinction is between a part, without which the principal article is commercially incomplete, and an accessory, which only adds convenience or effectiveness. Occasional alternative use does not make functionally integral wire ropes a separate taxable commodity. Such wire ropes therefore attract the tax rate applicable to mobile cranes under Schedule IV of the Rajasthan Value Added Tax Act, 2003, rather than the rate for distinct commodities under Schedule V. 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 are classifiable as integral parts of mobile cranes where they are mainly used in those cranes and are necessary for their ordinary functioning. The applicable distinction is between a part, without which the principal article is commercially incomplete, and an accessory, which only adds convenience or effectiveness. Occasional alternative use does not make functionally integral wire ropes a separate taxable commodity. Such wire ropes therefore attract the tax rate applicable to mobile cranes under Schedule IV of the Rajasthan Value Added Tax Act, 2003, rather than the rate for distinct commodities under Schedule V. Case-Laws VAT and Sales Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335421