https://www.taxtmi.com/caselaws?id=104724 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. en-us Wed, 19 Feb 1997 00:00:00 +0530 Mon, 02 Sep 2013 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104724 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. Case-Laws VAT and Sales Tax Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104724