https://www.taxtmi.com/caselaws?id=155702 Radiators used in transformer manufacture were held not to be electrical goods, instruments, apparatus or appliances, because they did not function independently and were meant only to cool the transformer. Applying the settled meaning of "accessories," the Court treated an integral and indispensable component as part of the principal goods rather than an accessory. The radiators therefore did not fall within entry 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act and were correctly taxed as general goods under section 5(1). The revision failed and the assessment was upheld. en-us Wed, 15 Jun 1988 00:00:00 +0530 Fri, 06 Sep 2013 17:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155702 Radiators used in transformer manufacture were held not to be electrical goods, instruments, apparatus or appliances, because they did not function independently and were meant only to cool the transformer. Applying the settled meaning of "accessories," the Court treated an integral and indispensable component as part of the principal goods rather than an accessory. The radiators therefore did not fall within entry 38 of the First Schedule to the Andhra Pradesh General Sales Tax Act and were correctly taxed as general goods under section 5(1). The revision failed and the assessment was upheld. Case-Laws VAT and Sales Tax Wed, 15 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155702