Fridge stand classification turns on component and spare part meaning, and it falls under the residuary entry.

Fridge stand, though used with a refrigerator, is not a component or spare part because those terms require an identifiable part of the whole or a replacement item kept for substitution. As entry 6 of the Fifth Schedule to the Kerala General Sales Tax Act, 1963 does not include accessories, the stand cannot be classified with refrigerators or their components and spare parts. In the absence of a specific schedule entry for refrigerator accessories, it falls under the residuary entry in the First Schedule.

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Issues: Whether fridge stand is classifiable under entry 6 of the Fifth Schedule to the Kerala General Sales Tax Act, 1963 as a refrigerator, component or spare part, or only under the residuary entry in the First Schedule.

Analysis: Entry 6 of the Fifth Schedule covers refrigerators, water coolers, air-conditioning plants, air coolers, room coolers, machine components and spare parts thereof. The expression "accessory" is absent. An accessory is not the same as a component or spare part: a component must have an identifiable commercial identity as part of the whole, and a spare part is a replacement part kept ready for use in emergency or substitution. Fridge stand, though an accessory of refrigerator, does not answer the description of a component or spare part of the refrigerator. In the absence of a specific schedule entry for accessories of refrigerators, the item falls within the residuary entry.

Conclusion: Fridge stand is not covered by entry 6 of the Fifth Schedule and is assessable only under the residuary entry in the First Schedule.

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