https://www.taxtmi.com/caselaws?id=150034 Classification of a fluorescent tube as a domestic electrical appliance depends on its functional utility in the form sold. An appliance is an apparatus, device or instrument serving a practical end, rather than merely an aggregation of materials or components. A fluorescent tube sold without a choke and starter falls within the relevant sales tax entry only if it can still render its intended lighting service without those accessories. If the choke and starter are essential to obtain fluorescent light, the tube is excluded; if they are not essential, it remains covered by 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 Classification of a fluorescent tube as a domestic electrical appliance depends on its functional utility in the form sold. An appliance is an apparatus, device or instrument serving a practical end, rather than merely an aggregation of materials or components. A fluorescent tube sold without a choke and starter falls within the relevant sales tax entry only if it can still render its intended lighting service without those accessories. If the choke and starter are essential to obtain fluorescent light, the tube is excluded; if they are not essential, it remains covered by the entry. Case-Laws VAT and Sales Tax Fri, 13 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150034