https://www.taxtmi.com/caselaws?id=150071 Where a taxing entry uses the undefined term "accessories", it is construed in its ordinary sense as articles subsidiary to, and contributing to, the safe, convenient and effective use of the principal electrical goods. Wooden casings and reapers were treated as part of the accepted wiring system and therefore fell within "all other accessories" under item 37 of the First Schedule, making them taxable under that entry. "Gattis", though used for fixing switch-boards or casings, were not specially shown to answer the description of electrical accessories and were excluded from item 37, with their turnover taxable only at the general rate. en-us Thu, 12 Mar 1970 00:00:00 +0530 Wed, 08 May 2013 14:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150071 Where a taxing entry uses the undefined term "accessories", it is construed in its ordinary sense as articles subsidiary to, and contributing to, the safe, convenient and effective use of the principal electrical goods. Wooden casings and reapers were treated as part of the accepted wiring system and therefore fell within "all other accessories" under item 37 of the First Schedule, making them taxable under that entry. "Gattis", though used for fixing switch-boards or casings, were not specially shown to answer the description of electrical accessories and were excluded from item 37, with their turnover taxable only at the general rate. Case-Laws VAT and Sales Tax Thu, 12 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150071