https://www.taxtmi.com/caselaws?id=152977 For sales tax classification, an article is not "electrical goods" merely because electricity enhances one mode of its use; it must, in substance, be one that cannot function without electrical energy. Applying that test, neon signs were held not to fall within entry No. 18 of the First Schedule to the Bengal Finance (Sales Tax) Act, 1941, because they remained visible and commercially usable in daylight even without power, and their advertising function did not cease in the absence of electricity. en-us Thu, 18 Dec 1980 00:00:00 +0530 Mon, 15 Jul 2013 13:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152977 For sales tax classification, an article is not "electrical goods" merely because electricity enhances one mode of its use; it must, in substance, be one that cannot function without electrical energy. Applying that test, neon signs were held not to fall within entry No. 18 of the First Schedule to the Bengal Finance (Sales Tax) Act, 1941, because they remained visible and commercially usable in daylight even without power, and their advertising function did not cease in the absence of electricity. Case-Laws VAT and Sales Tax Thu, 18 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152977