https://www.taxtmi.com/caselaws?id=153326 For sales tax classification, autovolters were to be treated as accessories of a refrigerator or air-conditioner only if the evidence showed that they were sold and used, or meant to be used, for those appliances. The governing test was factual user or intended user, not the standalone description of the goods. Where that connection was proved, the specific tariff entries for refrigerators or air-conditioning plants applied, including their components, spare parts and accessories. If the connection was not proved, the goods fell under the general entry for electrical goods. The Tribunal and taxing authority therefore had to record a factual finding on use or intended use. en-us Wed, 17 Feb 1982 00:00:00 +0530 Mon, 22 Jul 2013 15:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153326 For sales tax classification, autovolters were to be treated as accessories of a refrigerator or air-conditioner only if the evidence showed that they were sold and used, or meant to be used, for those appliances. The governing test was factual user or intended user, not the standalone description of the goods. Where that connection was proved, the specific tariff entries for refrigerators or air-conditioning plants applied, including their components, spare parts and accessories. If the connection was not proved, the goods fell under the general entry for electrical goods. The Tribunal and taxing authority therefore had to record a factual finding on use or intended use. Case-Laws VAT and Sales Tax Wed, 17 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153326