https://www.taxtmi.com/caselaws?id=152306 Wooden plugs, round blocks and wooden switch boxes used in electrical installations were held not to be electrical goods under item 41 of the Tamil Nadu General Sales Tax Act. The court reasoned that item 41 covered only goods or accessories whose use depended on the application of electrical energy, whereas these articles served merely as fastening and fixing materials for wiring. Their connection with electrical wiring was insufficient to bring them within the entry. They therefore were not liable to the higher single-point rate under section 3(2), and the assessment on the disputed goods could not be sustained. en-us Sat, 31 Dec 1977 00:00:00 +0530 Fri, 28 Jun 2013 18:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152306 Wooden plugs, round blocks and wooden switch boxes used in electrical installations were held not to be electrical goods under item 41 of the Tamil Nadu General Sales Tax Act. The court reasoned that item 41 covered only goods or accessories whose use depended on the application of electrical energy, whereas these articles served merely as fastening and fixing materials for wiring. Their connection with electrical wiring was insufficient to bring them within the entry. They therefore were not liable to the higher single-point rate under section 3(2), and the assessment on the disputed goods could not be sustained. Case-Laws VAT and Sales Tax Sat, 31 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152306