https://www.taxtmi.com/caselaws?id=150034 A goods classification under a sales tax entry using the word "appliance" depends on functional utility, meaning the article must be treated as a working whole rather than as separate materials or parts. A fluorescent tube sold without a choke and starter falls within entry 52 only if, as sold, it can perform its intended lighting function. If those accessories are essential to obtain fluorescent light, the tube without them is not covered by the entry; if they are not essential, it remains within the entry. en-us Fri, 13 Nov 1970 00:00:00 +0530 Wed, 08 May 2013 10:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150034 A goods classification under a sales tax entry using the word "appliance" depends on functional utility, meaning the article must be treated as a working whole rather than as separate materials or parts. A fluorescent tube sold without a choke and starter falls within entry 52 only if, as sold, it can perform its intended lighting function. If those accessories are essential to obtain fluorescent light, the tube without them is not covered by the entry; if they are not essential, it remains within the entry. Case-Laws VAT and Sales Tax Fri, 13 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150034