https://www.taxtmi.com/caselaws?id=157766 PVC bends and junction boxes used exclusively for electrical fitting purposes fall within the electrical goods entry rather than the broader entry for articles of PVC material. Although the products were made of PVC, their sole functional use as electrical fittings and their express inclusion alongside casings and cappings governed classification. The functional test therefore supports taxation as electrical goods, with the specific electrical-goods classification prevailing over the general material-based classification. 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 for electrical fitting purposes fall within the electrical goods entry rather than the broader entry for articles of PVC material. Although the products were made of PVC, their sole functional use as electrical fittings and their express inclusion alongside casings and cappings governed classification. The functional test therefore supports taxation as electrical goods, with the specific electrical-goods classification prevailing over the general material-based classification. Case-Laws VAT and Sales Tax Mon, 21 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157766