https://www.taxtmi.com/caselaws?id=148577 Dry battery cells sold as "Eveready Energisers" were not "accumulators" under Item 53 of the Mysore Sales Tax Act because an accumulator must be capable of being charged and recharged after discharge. A non-rechargeable dry cell does not satisfy that description. Once the goods were excluded from Item 53, they fell within the residuary Item 61 covering electrical goods not otherwise specifically taxed. The higher assessment based on Item 53 was therefore unsustainable, and the assessee's revision petitions were allowed. en-us Mon, 09 Sep 1968 00:00:00 +0530 Tue, 30 Apr 2013 15:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148577 Dry battery cells sold as "Eveready Energisers" were not "accumulators" under Item 53 of the Mysore Sales Tax Act because an accumulator must be capable of being charged and recharged after discharge. A non-rechargeable dry cell does not satisfy that description. Once the goods were excluded from Item 53, they fell within the residuary Item 61 covering electrical goods not otherwise specifically taxed. The higher assessment based on Item 53 was therefore unsustainable, and the assessee's revision petitions were allowed. Case-Laws VAT and Sales Tax Mon, 09 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148577