https://www.taxtmi.com/caselaws?id=155265 Carbon bushes were treated as taxable electrical goods because the relevant sales tax notifications covered accessories and component parts of electrical goods. The article's commercial identity and functional use in electrical machinery brought it within the inclusive entry, and the fact that it could also be used in pumps or other equipment did not exclude it from that category. Authorities involving unrelated articles were distinguished on the facts. Carbon bushes were therefore not unclassified items, and the taxable classification as electrical goods was upheld. 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 were treated as taxable electrical goods because the relevant sales tax notifications covered accessories and component parts of electrical goods. The article's commercial identity and functional use in electrical machinery brought it within the inclusive entry, and the fact that it could also be used in pumps or other equipment did not exclude it from that category. Authorities involving unrelated articles were distinguished on the facts. Carbon bushes were therefore not unclassified items, and the taxable classification as electrical goods was upheld. Case-Laws VAT and Sales Tax Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155265