https://www.taxtmi.com/caselaws?id=380833 Tractor hood and front bumper were held not to fall within the specific entry for tractors, attachments and parts because, applying their ordinary trade meaning and predominant use, they were supplementary items that added convenience or effectiveness but were not essential for the tractor's functioning. As accessories, they were classifiable under the residuary higher-rated entry rather than the lower-rate attachment entry. The tax assessment and appellate affirmation were therefore sustained, and the appeals were rejected. en-us Fri, 10 May 2019 00:00:00 +0530 Thu, 30 May 2019 09:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380833 Tractor hood and front bumper were held not to fall within the specific entry for tractors, attachments and parts because, applying their ordinary trade meaning and predominant use, they were supplementary items that added convenience or effectiveness but were not essential for the tractor's functioning. As accessories, they were classifiable under the residuary higher-rated entry rather than the lower-rate attachment entry. The tax assessment and appellate affirmation were therefore sustained, and the appeals were rejected. Case-Laws VAT and Sales Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380833