https://www.taxtmi.com/caselaws?id=157159 Strips used solely for fixing fluorescent tubes were treated as fittings appertaining to fluorescent tubes under entry 92 of Schedule II, Part A, of the Gujarat Sales Tax Act, 1969. Applying the common parlance test, the court noted that entry 92 was an inclusive provision covering fluorescent tubes, chokes, starters, fixtures, fittings, accessories, and other related parts, while entry 41 applied only to electrical goods not specified in entry 92. Because the strips functioned only as wall-fixed fittings for the tubes and related accessories, they fell within entry 92 and could not be classified separately under entry 41. The reference was answered in favour of the Revenue. en-us Sat, 30 Jan 1993 00:00:00 +0530 Mon, 30 Sep 2013 18:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157159 Strips used solely for fixing fluorescent tubes were treated as fittings appertaining to fluorescent tubes under entry 92 of Schedule II, Part A, of the Gujarat Sales Tax Act, 1969. Applying the common parlance test, the court noted that entry 92 was an inclusive provision covering fluorescent tubes, chokes, starters, fixtures, fittings, accessories, and other related parts, while entry 41 applied only to electrical goods not specified in entry 92. Because the strips functioned only as wall-fixed fittings for the tubes and related accessories, they fell within entry 92 and could not be classified separately under entry 41. The reference was answered in favour of the Revenue. Case-Laws VAT and Sales Tax Sat, 30 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157159