https://www.taxtmi.com/caselaws?id=155265 Carbon bushes fall within the taxable category of electrical goods where the applicable sales tax notifications include accessories and component parts. Their commercial identity and functional use in electrical machinery establish their character as accessories for electrical goods; possible use in pumps or other equipment does not alter that classification. Decisions concerning unrelated articles outside the relevant notification are distinguishable on their facts. Carbon bushes are therefore taxable as electrical goods rather than as unclassified items, and the assessment is restored to that extent. en-us Mon, 28 Mar 1988 00:00:00 +0530 Mon, 02 Sep 2013 17:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155265 Carbon bushes fall within the taxable category of electrical goods where the applicable sales tax notifications include accessories and component parts. Their commercial identity and functional use in electrical machinery establish their character as accessories for electrical goods; possible use in pumps or other equipment does not alter that classification. Decisions concerning unrelated articles outside the relevant notification are distinguishable on their facts. Carbon bushes are therefore taxable as electrical goods rather than as unclassified items, and the assessment is restored to that extent. Case-Laws VAT and Sales Tax Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155265