https://www.taxtmi.com/caselaws?id=151328 Distribution boxes specially designed to an Electricity Board's specifications, and essential for enclosing and protecting meter boards, fuses and cleats, were treated in common parlance as accessories to electrical goods rather than mere containers. The Court accepted the Tribunal's factual finding that the boxes contributed to the safety and effective use of the main articles, and held that an item serving as an additional fixture in a subordinate but functional role qualifies as an accessory. The contention that the boxes were only receptacles for storage or carriage was rejected, and they were brought within item 37 of the First Schedule as electrical goods taxable at the higher rate. en-us Tue, 25 Nov 1975 00:00:00 +0530 Tue, 04 Jun 2013 15:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151328 Distribution boxes specially designed to an Electricity Board's specifications, and essential for enclosing and protecting meter boards, fuses and cleats, were treated in common parlance as accessories to electrical goods rather than mere containers. The Court accepted the Tribunal's factual finding that the boxes contributed to the safety and effective use of the main articles, and held that an item serving as an additional fixture in a subordinate but functional role qualifies as an accessory. The contention that the boxes were only receptacles for storage or carriage was rejected, and they were brought within item 37 of the First Schedule as electrical goods taxable at the higher rate. Case-Laws VAT and Sales Tax Tue, 25 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151328