Accessories of electrical goods test failed where stay-wires supported electric posts, leaving them outside the sales tax entry.

Stay-wires used to support electric posts were held not to fall within item 26 of the First Schedule to the Kerala General Sales Tax Act, 1963 as accessories of electrical goods. The reasoning was that the wires could at most be treated as accessories of the posts themselves, and electric posts are not electrical goods. On that basis, the relevant entry could not extend to the stay-wires, and the view in favour of the assessee was upheld.

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Issues: Whether stay-wires used for supporting electric posts fell within item 26 of the First Schedule to the Kerala General Sales Tax Act, 1963 as accessories of electrical goods.

Analysis: The stay-wires were used for supporting electric posts and could at the highest be regarded as accessories of the posts themselves. The posts were not electrical goods, and therefore the stay-wires could not be brought within the scope of the relevant entry as accessories of electrical goods.

Conclusion: The stay-wires were not covered by item 26 of the First Schedule to the Kerala General Sales Tax Act, 1963, and the finding in favour of the assessee was upheld.

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