https://www.taxtmi.com/caselaws?id=790281 Grinding Media Balls and Rubber Liners fitted inside a Ball Mill were held to be integral parts of plant and machinery because the mill could not function without them and they performed the machine's essential grinding function. Applying the functional integrality test, the court treated them as constituent parts of the machinery rather than incidental goods used in manufacture, despite periodic replacement through wear and tear. As a result, entry tax was not leviable on those items, and the consequential penalty could not be sustained. en-us Thu, 16 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790281 Grinding Media Balls and Rubber Liners fitted inside a Ball Mill were held to be integral parts of plant and machinery because the mill could not function without them and they performed the machine's essential grinding function. Applying the functional integrality test, the court treated them as constituent parts of the machinery rather than incidental goods used in manufacture, despite periodic replacement through wear and tear. As a result, entry tax was not leviable on those items, and the consequential penalty could not be sustained. Case-Laws VAT / Sales Tax Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790281