https://www.taxtmi.com/caselaws?id=151285 Dry-cells used in hearing-aids were treated as accessories of hearing-aids because the devices could not be used without them. On that basis, the goods fell within the exemption for electrical hearing-aids and accessories under G.O. Ms. No. 976, Revenue, dated 28 March 1959, rather than being classified as separate electrical goods. The Tribunal's view that the sales were covered by the exemption was upheld, and the challenge by the assessee failed. en-us Thu, 17 Mar 1977 00:00:00 +0530 Mon, 03 Jun 2013 16:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151285 Dry-cells used in hearing-aids were treated as accessories of hearing-aids because the devices could not be used without them. On that basis, the goods fell within the exemption for electrical hearing-aids and accessories under G.O. Ms. No. 976, Revenue, dated 28 March 1959, rather than being classified as separate electrical goods. The Tribunal's view that the sales were covered by the exemption was upheld, and the challenge by the assessee failed. Case-Laws VAT and Sales Tax Thu, 17 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151285