https://www.taxtmi.com/caselaws?id=155240 Voltage stabilisers were held to be taxable goods under the relevant First Schedule entry because they regulate the supply of electrical energy rather than form part of electrical energy itself. The exemption for electrical energy did not extend to devices that merely facilitate convenient and regulated use of electricity. The specific entry covering voltage stabilisers prevailed over the alternative claim of classification as an accessory to electrical energy, and the goods were also rejected from item 83 because they were not machinery propelled or operated by electricity. en-us Wed, 24 Feb 1988 00:00:00 +0530 Mon, 02 Sep 2013 15:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155240 Voltage stabilisers were held to be taxable goods under the relevant First Schedule entry because they regulate the supply of electrical energy rather than form part of electrical energy itself. The exemption for electrical energy did not extend to devices that merely facilitate convenient and regulated use of electricity. The specific entry covering voltage stabilisers prevailed over the alternative claim of classification as an accessory to electrical energy, and the goods were also rejected from item 83 because they were not machinery propelled or operated by electricity. Case-Laws VAT and Sales Tax Wed, 24 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155240