Taxability of carbon bushes as electrical goods upheld where accessories and component parts fall within the notification.

Carbon bushes were treated as taxable electrical goods because the relevant sales tax notifications covered accessories and component parts of electrical goods. The article's commercial identity and functional use in electrical machinery brought it within the inclusive entry, and the fact that it could also be used in pumps or other equipment did not exclude it from that category. Authorities involving unrelated articles were distinguished on the facts. Carbon bushes were therefore not unclassified items, and the taxable classification as electrical goods was upheld.

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Issues: Whether carbon bushes were taxable as electrical goods, including as accessories or component parts thereof, or as unclassified items under the relevant sales tax notifications.

Analysis: The relevant notifications treating electrical goods as a taxable category were construed to include accessories and components. Carbon bushes were found to be used in electrical machinery and to function as accessories for electrical goods. The reasoning accepted that the mere fact that such goods may be used in pumps or other equipment does not take them out of the electrical goods category where their commercial identity and use bring them within the inclusive entry. Authorities treating unrelated articles as outside the notification were distinguished on facts.

Conclusion: Carbon bushes were held taxable as electrical goods and not as unclassified items.

Final Conclusion: The revisions succeeded and the assessment was restored to the extent that carbon bushes fell within the taxable category of electrical goods under the applicable notifications.

Ratio Decidendi: Where the taxing notification includes accessories and component parts of electrical goods, an article commercially and functionally used as an accessory in electrical equipment is classifiable as electrical goods even if it may also be capable of other uses.

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