Tax classification of G.I. stay-wires: not accessories to electrical goods under the Kerala sales tax entry.

G.I. stay-wires used to support electric posts were held not to fall within the description of accessories to electrical goods under entry 26 of the First Schedule to the Kerala General Sales Tax Act, 1963. The court followed its earlier Bench decision on the same commodity and accepted that the goods did not answer the statutory description relied on by the Revenue. On that basis, exclusion of the turnover from tax under that entry was justified, and the question was answered in favour of the assessee and against the Revenue.

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Issues: Whether G.I. stay-wires used for supporting electric posts could be taxed under entry 26 of the First Schedule to the Kerala General Sales Tax Act, 1963 as accessories to electrical goods.

Analysis: The Court followed its earlier Bench decision on the same commodity and held that stay-wires used for supporting electric posts do not answer the description of accessories to electrical goods within entry 26 of the First Schedule to the Kerala General Sales Tax Act, 1963. On that basis, the first appellate authority and the Sales Tax Appellate Tribunal were justified in excluding the turnover from tax under that entry.

Conclusion: The question was answered in favour of the assessee and against the Revenue.

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