https://www.taxtmi.com/caselaws?id=155773 G.I. stay-wires used to support electric posts were held not to fall within the description of accessories to electrical goods under entry 26 of the First Schedule to the Kerala General Sales Tax Act, 1963. The court followed its earlier Bench decision on the same commodity and accepted that the goods did not answer the statutory description relied on by the Revenue. On that basis, exclusion of the turnover from tax under that entry was justified, and the question was answered in favour of the assessee and against the Revenue. en-us Fri, 17 Jun 1988 00:00:00 +0530 Sat, 07 Sep 2013 16:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155773 G.I. stay-wires used to support electric posts were held not to fall within the description of accessories to electrical goods under entry 26 of the First Schedule to the Kerala General Sales Tax Act, 1963. The court followed its earlier Bench decision on the same commodity and accepted that the goods did not answer the statutory description relied on by the Revenue. On that basis, exclusion of the turnover from tax under that entry was justified, and the question was answered in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Fri, 17 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155773