https://www.taxtmi.com/caselaws?id=189228 Motor vehicle batteries were treated as component parts under the specific sales tax notification governing motor vehicles, chassis and parts, rather than as general electrical goods. The analysis turned on the construction of successive notifications: the specific treatment for component parts and articles adapted for use as parts or accessories continued to apply, and a later electrical-goods entry did not displace that specific category. A battery, though not an accessory or spare part, was described as necessary for the completion and functioning of a motor vehicle and therefore within the component-parts entry. Earlier contrary observations were treated as obiter and not controlling. en-us Thu, 14 May 1981 00:00:00 +0530 Mon, 02 Jan 2017 12:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189228 Motor vehicle batteries were treated as component parts under the specific sales tax notification governing motor vehicles, chassis and parts, rather than as general electrical goods. The analysis turned on the construction of successive notifications: the specific treatment for component parts and articles adapted for use as parts or accessories continued to apply, and a later electrical-goods entry did not displace that specific category. A battery, though not an accessory or spare part, was described as necessary for the completion and functioning of a motor vehicle and therefore within the component-parts entry. Earlier contrary observations were treated as obiter and not controlling. Case-Laws VAT and Sales Tax Thu, 14 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189228