https://www.taxtmi.com/caselaws?id=151440 Entry 41 of the Tamil Nadu General Sales Tax Act, 1959, specifically covered accessories and component parts of electrical goods. The court reasoned that once an article is identified as an accessory to electrical goods, it need not separately satisfy the condition that its use is possible only with electrical energy; that qualifying language applies to articles not specifically enumerated. Lamp-shades and tin protectors used with street lights were treated as accessories to electrical lamps and therefore fell within the single-point entry for electrical goods. en-us Mon, 16 Feb 1976 00:00:00 +0530 Wed, 05 Jun 2013 18:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151440 Entry 41 of the Tamil Nadu General Sales Tax Act, 1959, specifically covered accessories and component parts of electrical goods. The court reasoned that once an article is identified as an accessory to electrical goods, it need not separately satisfy the condition that its use is possible only with electrical energy; that qualifying language applies to articles not specifically enumerated. Lamp-shades and tin protectors used with street lights were treated as accessories to electrical lamps and therefore fell within the single-point entry for electrical goods. Case-Laws VAT and Sales Tax Mon, 16 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151440