https://www.taxtmi.com/caselaws?id=784890 Imported components used in a locally manufactured composite product do not determine the sales tax rate by themselves; the character of the finished goods sold governs. The court compared the relevant tariff entries with the licence agreement, bill of materials and manufacturing process, and found that the imported items were only some parts of the car audio system, while substantial other parts were sourced locally and assembled in India. As the finished car audio system was manufactured domestically and cleared on payment of central excise duty, it was not to be treated as an imported good. The turnover from sale was therefore taxable at the rate applicable to domestic products, in favour of the assessee. en-us Wed, 07 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784890 Imported components used in a locally manufactured composite product do not determine the sales tax rate by themselves; the character of the finished goods sold governs. The court compared the relevant tariff entries with the licence agreement, bill of materials and manufacturing process, and found that the imported items were only some parts of the car audio system, while substantial other parts were sourced locally and assembled in India. As the finished car audio system was manufactured domestically and cleared on payment of central excise duty, it was not to be treated as an imported good. The turnover from sale was therefore taxable at the rate applicable to domestic products, in favour of the assessee. Case-Laws VAT / Sales Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784890