https://www.taxtmi.com/caselaws?id=367379 Bearings were treated as parts and accessories of machinery under item 3 of the VIII Schedule to the Tamil Nadu General Sales Tax Act, 1959 because the accepted factual matrix showed they were dealt with as machinery parts and the VIII Schedule contained no exclusion comparable to the language in the First Schedule. On that basis, sale against Form XVII declarations qualified for concessional tax under section 3(5). The Revenue failed to dislodge the factual finding or the legal approach adopted by the first appellate authority, so the revision failed and the concessional treatment was sustained. en-us Thu, 30 Aug 2018 00:00:00 +0530 Thu, 20 Sep 2018 08:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367379 Bearings were treated as parts and accessories of machinery under item 3 of the VIII Schedule to the Tamil Nadu General Sales Tax Act, 1959 because the accepted factual matrix showed they were dealt with as machinery parts and the VIII Schedule contained no exclusion comparable to the language in the First Schedule. On that basis, sale against Form XVII declarations qualified for concessional tax under section 3(5). The Revenue failed to dislodge the factual finding or the legal approach adopted by the first appellate authority, so the revision failed and the concessional treatment was sustained. Case-Laws VAT and Sales Tax Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367379