https://www.taxtmi.com/caselaws?id=151280 Imported wet batteries sold as unserviceable salvage were not classifiable as motor-vehicle parts or accessories because their exceptional size, weight and apparent ship or naval use made them unsuitable for motor vehicles. They also did not constitute electrical goods under the relevant specific entry, which was read restrictively using noscitur a sociis. Classification depends on the goods' true commercial character and actual use; where no specific entry accurately describes them, the general entry applies. The assessment under the motor-vehicle battery entry was unsustainable, requiring reassessment under the general entry. 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 salvage were not classifiable as motor-vehicle parts or accessories because their exceptional size, weight and apparent ship or naval use made them unsuitable for motor vehicles. They also did not constitute electrical goods under the relevant specific entry, which was read restrictively using noscitur a sociis. Classification depends on the goods' true commercial character and actual use; where no specific entry accurately describes them, the general entry applies. The assessment under the motor-vehicle battery entry was unsustainable, requiring reassessment under the general entry. Case-Laws VAT and Sales Tax Wed, 13 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151280