1988 (6) TMI 316

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....on case is whether the wooden cabinets of T.V. sets are taxable under entry 3 of the First Schedule to the Andhra Pradesh General Sales Tax Act or should be taxed as general goods. Entry 3 reads as follows: "3. Wireless reception instruments and At the point 12 paise apparatus, radios and radio gramoof first sale in the phones (televisions), electrical in the State. rupee." valves, accumulat....

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....eferred to a decision of Punjab and Haryana High Court in Ambala Coach Builders v. State of Haryana [1977] 39 STC 44 wherein it was held that a bus body mounted on motor chassis is neither an accessory nor a spare part but a component part of the motor vehicle. In our opinion the Tribunal was right in saying so. There cannot be a functioning T.V. without the wooden cabinet. A television normally i....