https://www.taxtmi.com/caselaws?id=377340 Mobile crane wire ropes were treated as parts of mobile cranes because the cranes could not be effectively operated without them, making the ropes an essential component of the machinery. The Court applied the test that an item is a part of specified equipment when the larger machine is incomplete or cannot function without it. As Entry 155 of Schedule IV expressly covered mobile cranes and "including parts thereof," the ropes fell within that concessional entry. Accordingly, they were taxable at 4% and not under the residuary Schedule V entry at 12.5%. en-us Tue, 26 Mar 2019 00:00:00 +0530 Fri, 07 Jun 2019 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377340 Mobile crane wire ropes were treated as parts of mobile cranes because the cranes could not be effectively operated without them, making the ropes an essential component of the machinery. The Court applied the test that an item is a part of specified equipment when the larger machine is incomplete or cannot function without it. As Entry 155 of Schedule IV expressly covered mobile cranes and "including parts thereof," the ropes fell within that concessional entry. Accordingly, they were taxable at 4% and not under the residuary Schedule V entry at 12.5%. Case-Laws VAT and Sales Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377340