https://www.taxtmi.com/caselaws?id=152976 Road traffic signalling equipment and blinkers do not fall within the schedule entry for electrical goods merely because they operate only with electricity. Classification requires a twin test: functional dependence on electrical energy and the article's intrinsic and commercial character as understood in trade. Specialised traffic-control equipment, made for a limited purpose and not ordinarily bought or sold as electrical goods, fails the commercial-character limb of that test. It is therefore excluded from the higher tax rate applicable to electrical goods under the relevant schedule entry. en-us Wed, 28 Jan 1981 00:00:00 +0530 Mon, 15 Jul 2013 13:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152976 Road traffic signalling equipment and blinkers do not fall within the schedule entry for electrical goods merely because they operate only with electricity. Classification requires a twin test: functional dependence on electrical energy and the article's intrinsic and commercial character as understood in trade. Specialised traffic-control equipment, made for a limited purpose and not ordinarily bought or sold as electrical goods, fails the commercial-character limb of that test. It is therefore excluded from the higher tax rate applicable to electrical goods under the relevant schedule entry. Case-Laws VAT and Sales Tax Wed, 28 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152976