https://www.taxtmi.com/caselaws?id=101114 Cinema arc carbons were classified by reference to their ordinary and predominant use, not by occasional alternative uses. The Court construed the schedule entry in context and held that "accessories" are items that aid or supplement the principal cinematographic equipment, with classification turning on functional connection to the main article. Because the goods were commonly known and sold as cinema arc carbons and their principal use was to produce light in cinema projectors, their possible use in searchlights, signalling, stage lighting, or photography did not change their dominant character. They were therefore covered by the relevant sales tax entry. en-us Tue, 09 Mar 1976 00:00:00 +0530 Thu, 01 May 2014 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101114 Cinema arc carbons were classified by reference to their ordinary and predominant use, not by occasional alternative uses. The Court construed the schedule entry in context and held that "accessories" are items that aid or supplement the principal cinematographic equipment, with classification turning on functional connection to the main article. Because the goods were commonly known and sold as cinema arc carbons and their principal use was to produce light in cinema projectors, their possible use in searchlights, signalling, stage lighting, or photography did not change their dominant character. They were therefore covered by the relevant sales tax entry. Case-Laws VAT and Sales Tax Tue, 09 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101114