TMI Blog1978 (8) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... was assessable to sales tax as spare parts of machinery for the assessment year 1968-69?" The question is as to whether filters of tube-well should be assessed as spare parts of machinery or as an unclassified item. Both the appellate authority and the Judge (Revisions) have taken the view that filters cannot be assessed either as machinery or as spare parts. The Judge (Revisions) found that fil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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