https://www.taxtmi.com/caselaws?id=153621 Spark plugs are not electrical goods under entry 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. Taxing entries must be construed by their wording and the ordinary commercial understanding of the goods. Although spark plugs generate ignition in internal combustion engines and form part of a vehicle's electrical system, they are not commonly understood as electrical goods. Treatment of comparable items, including batteries and welding electrodes, supported this classification approach. A later separate entry for spark plugs did not determine the position. Spark plugs are therefore taxable as general goods rather than under entry 38. en-us Mon, 29 Nov 1982 00:00:00 +0530 Thu, 25 Jul 2013 18:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153621 Spark plugs are not electrical goods under entry 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. Taxing entries must be construed by their wording and the ordinary commercial understanding of the goods. Although spark plugs generate ignition in internal combustion engines and form part of a vehicle's electrical system, they are not commonly understood as electrical goods. Treatment of comparable items, including batteries and welding electrodes, supported this classification approach. A later separate entry for spark plugs did not determine the position. Spark plugs are therefore taxable as general goods rather than under entry 38. Case-Laws VAT and Sales Tax Mon, 29 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153621