https://www.taxtmi.com/caselaws?id=154555 Wet storage batteries sold separately by a motor vehicle dealer, before 1 September 1967, were treated as motor vehicle accessories rather than general electrical goods. Entry No. 30, covering electrical goods and specifically mentioning cells, was held not to extend to wet storage batteries, and the later insertion of entry No. 1-A for batteries excluding cells in entry 30 confirmed that batteries were separately understood. Because a wet storage battery used in a motor vehicle retained its essential character as a motor vehicle accessory, entry No. 1 for spare parts and accessories applied, and the residuary entry had no role. en-us Mon, 14 Oct 1985 00:00:00 +0530 Fri, 23 Aug 2013 15:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154555 Wet storage batteries sold separately by a motor vehicle dealer, before 1 September 1967, were treated as motor vehicle accessories rather than general electrical goods. Entry No. 30, covering electrical goods and specifically mentioning cells, was held not to extend to wet storage batteries, and the later insertion of entry No. 1-A for batteries excluding cells in entry 30 confirmed that batteries were separately understood. Because a wet storage battery used in a motor vehicle retained its essential character as a motor vehicle accessory, entry No. 1 for spare parts and accessories applied, and the residuary entry had no role. Case-Laws VAT and Sales Tax Mon, 14 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154555