https://www.taxtmi.com/caselaws?id=158338 Fluorescent tubes, starters, chokes and phatties sold separately were held not to fall within the entry taxing electrical appliances, because the entry covered the appliance as a whole and did not extend to component parts or accessories. Applying an integrated view of the product, the Court reasoned that an article qualifies only if it is itself capable of rendering the intended service; parts used with the appliance do not become the appliance merely by association. Separate sale of such parts therefore could not attract tax as an electrical appliance, whereas only a composite sale of the complete appliance would fall within the entry. en-us Mon, 08 Jan 1996 00:00:00 +0530 Mon, 21 Oct 2013 15:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158338 Fluorescent tubes, starters, chokes and phatties sold separately were held not to fall within the entry taxing electrical appliances, because the entry covered the appliance as a whole and did not extend to component parts or accessories. Applying an integrated view of the product, the Court reasoned that an article qualifies only if it is itself capable of rendering the intended service; parts used with the appliance do not become the appliance merely by association. Separate sale of such parts therefore could not attract tax as an electrical appliance, whereas only a composite sale of the complete appliance would fall within the entry. Case-Laws VAT and Sales Tax Mon, 08 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158338