https://www.taxtmi.com/caselaws?id=152367 Dry-cell batteries imported and sold as hearing-aid accessories were treated as exempt goods under item 41 of the exempted list because their true commercial identity and intended use were as accessories of electrical hearing-aids. The court reasoned that possible alternative uses did not change their character where they were imported and dealt with for hearing-aid use. On that basis, the batteries fell within the exemption and the related turnover was not taxable. en-us Thu, 12 Jul 1979 00:00:00 +0530 Mon, 01 Jul 2013 16:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152367 Dry-cell batteries imported and sold as hearing-aid accessories were treated as exempt goods under item 41 of the exempted list because their true commercial identity and intended use were as accessories of electrical hearing-aids. The court reasoned that possible alternative uses did not change their character where they were imported and dealt with for hearing-aid use. On that basis, the batteries fell within the exemption and the related turnover was not taxable. Case-Laws VAT and Sales Tax Thu, 12 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152367