In Brief
A company traded in spare parts and wire ropes for mining machinery, including wire ropes used in mobile cranes. The tax authority sought to impose 12.5% VAT, treating them as residuary goods, while the company paid 4% VAT under the entry for mobile crane parts. The Supreme Court held that wire ropes are essential parts of mobile cranes because cranes cannot function without them. Applying the test that 'a thing is a part of another if the other is incomplete without it,' the Court ruled wire ropes fall under the mobile crane entry taxable at 4%, not 12.5%. The State's appeal was dismissed."
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