https://www.taxtmi.com/caselaws?id=440357 Where a statute does not define "accessories", classification must follow common and trade parlance. ATS control panels, motor starter control panels and related panels specially made for centrifugal, monoblock and submersible pumps were treated as adjuncts to those pump sets, not as unspecified goods, because the assessee's material showed exclusive use with the specified pumps and the Revenue produced no contrary evidence. The Tribunal was also found to have erred in shifting the goods to the residuary entry without cogent reasons, since the specific entry must prevail unless exclusion is clearly established. The assessment was therefore recomputed at the lower applicable rates in favour of the assessee. en-us Tue, 11 Jul 2023 00:00:00 +0530 Tue, 05 Aug 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440357 Where a statute does not define "accessories", classification must follow common and trade parlance. ATS control panels, motor starter control panels and related panels specially made for centrifugal, monoblock and submersible pumps were treated as adjuncts to those pump sets, not as unspecified goods, because the assessee's material showed exclusive use with the specified pumps and the Revenue produced no contrary evidence. The Tribunal was also found to have erred in shifting the goods to the residuary entry without cogent reasons, since the specific entry must prevail unless exclusion is clearly established. The assessment was therefore recomputed at the lower applicable rates in favour of the assessee. Case-Laws VAT / Sales Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440357