1988 (6) TMI 316

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..... ndhra 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, accumulators, amplifiers and loud speakers and spare parts and accessories thereof. The contention of the Revenue is .....

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..... TC 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 is understood as the set fixed within the wooden cabinet. It cannot, therefore, be called as a spare part or an .....

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