https://www.taxtmi.com/caselaws?id=152556 Stay-wires used to support electric posts were held not to fall within item 26 of the Kerala General Sales Tax Act as electrical goods or as accessories to electrical goods. The decisive point was that an accessory must relate to a principal article that itself answers the description of electrical goods, and electric posts were not treated as electrical goods in their ordinary meaning. Supportive use alone, or the fact that electricity does not pass through the stay-wires, was insufficient to bring them within the entry. The same reasoning excluded assessment under item 26, leaving the multi-point scheme inapplicable on that basis. en-us Wed, 24 May 1978 00:00:00 +0530 Sat, 06 Jul 2013 15:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152556 Stay-wires used to support electric posts were held not to fall within item 26 of the Kerala General Sales Tax Act as electrical goods or as accessories to electrical goods. The decisive point was that an accessory must relate to a principal article that itself answers the description of electrical goods, and electric posts were not treated as electrical goods in their ordinary meaning. Supportive use alone, or the fact that electricity does not pass through the stay-wires, was insufficient to bring them within the entry. The same reasoning excluded assessment under item 26, leaving the multi-point scheme inapplicable on that basis. Case-Laws VAT and Sales Tax Wed, 24 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152556