https://www.taxtmi.com/caselaws?id=157766 PVC bends and junction boxes used exclusively as electrical fittings were held classifiable under the electrical goods entry rather than the broader PVC-material entry. Applying the functional test, the court found that the articles served only electrical fitting purposes and had no other practical use, so their specific inclusion within the electrical goods schedule prevailed over their PVC composition. The classification adopted by the Tribunal was therefore maintained, and the tax revision was dismissed against the Revenue and in favour of the assessee. en-us Mon, 21 Nov 1994 00:00:00 +0530 Thu, 10 Oct 2013 15:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157766 PVC bends and junction boxes used exclusively as electrical fittings were held classifiable under the electrical goods entry rather than the broader PVC-material entry. Applying the functional test, the court found that the articles served only electrical fitting purposes and had no other practical use, so their specific inclusion within the electrical goods schedule prevailed over their PVC composition. The classification adopted by the Tribunal was therefore maintained, and the tax revision was dismissed against the Revenue and in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 21 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157766