https://www.taxtmi.com/caselaws?id=151105 For sales tax classification, dry-cell batteries for transistor sets were held not to be parts or accessories of wireless reception instruments because the principal article was not commercially understood as incomplete only by reason of the batteries, and the batteries had multiple uses beyond transistors. Arc carbons used in cinema projectors were treated similarly: although used in projectors, they were general-purpose goods and not ordinarily or commercially regarded as parts or accessories of cinematographic equipment. Applying the commercial and ordinary-use test, the batteries were classified as electrical goods under item 26, and the arc carbons as other goods taxable under section 5(1)(ii). en-us Sun, 07 Mar 1976 00:00:00 +0530 Thu, 30 May 2013 14:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151105 For sales tax classification, dry-cell batteries for transistor sets were held not to be parts or accessories of wireless reception instruments because the principal article was not commercially understood as incomplete only by reason of the batteries, and the batteries had multiple uses beyond transistors. Arc carbons used in cinema projectors were treated similarly: although used in projectors, they were general-purpose goods and not ordinarily or commercially regarded as parts or accessories of cinematographic equipment. Applying the commercial and ordinary-use test, the batteries were classified as electrical goods under item 26, and the arc carbons as other goods taxable under section 5(1)(ii). Case-Laws VAT and Sales Tax Sun, 07 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151105