https://www.taxtmi.com/caselaws?id=150556 Wooden gittis, switch-boards and battens were held not to be "electrical goods" because that term, being undefined in the Act and Rules, had to be read in ordinary trade and common parlance. Although the items were used in electrical installations, they were not themselves worked by electricity and did not answer the commercial description of electrical goods. The Court held that mere use in relation to electricity is insufficient; an item must also fit the relevant market meaning of electrical goods. They were therefore taxable as unclassified items, in favour of the assessee. en-us Wed, 10 Oct 1973 00:00:00 +0530 Sat, 18 May 2013 15:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150556 Wooden gittis, switch-boards and battens were held not to be "electrical goods" because that term, being undefined in the Act and Rules, had to be read in ordinary trade and common parlance. Although the items were used in electrical installations, they were not themselves worked by electricity and did not answer the commercial description of electrical goods. The Court held that mere use in relation to electricity is insufficient; an item must also fit the relevant market meaning of electrical goods. They were therefore taxable as unclassified items, in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 10 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150556