https://www.taxtmi.com/caselaws?id=151280 Imported wet batteries sold as unserviceable goods were held not to fit item 1 of the First Schedule to the Andhra Pradesh General Sales Tax Act, because that entry covered batteries adapted for use in motor vehicles and these batteries were large, heavy and unsuitable for such use. They were also held not to fall within item 38 as electrical goods, since that entry was read narrowly by noscitur a sociis and batteries did not answer its description. The article states that classification must follow the goods' true commercial character and actual use, and where no specific entry applies, the general entry governs. en-us Wed, 13 Oct 1976 00:00:00 +0530 Mon, 03 Jun 2013 15:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151280 Imported wet batteries sold as unserviceable goods were held not to fit item 1 of the First Schedule to the Andhra Pradesh General Sales Tax Act, because that entry covered batteries adapted for use in motor vehicles and these batteries were large, heavy and unsuitable for such use. They were also held not to fall within item 38 as electrical goods, since that entry was read narrowly by noscitur a sociis and batteries did not answer its description. The article states that classification must follow the goods' true commercial character and actual use, and where no specific entry applies, the general entry governs. Case-Laws VAT and Sales Tax Wed, 13 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151280