https://www.taxtmi.com/caselaws?id=158512 Voltage stabilizers sold with refrigerators and television sets were discussed for Tamil Nadu sales tax classification, with the key issue being whether they were covered as "accessories" under entries 4 and 5 or fell within entry 41-A for electrical instruments, apparatus and appliances not otherwise specifically mentioned. The analysis treats "accessories" as a broad expression that can include a stabilizer as an aid or addition to the principal goods, but it also stresses that exclusion from the general electrical entry requires specific and express identification elsewhere in the Schedule. On that reading, a general reference to accessories did not specifically mention voltage stabilizers, so they were treated as falling under entry 41-A. en-us Tue, 12 Sep 1995 00:00:00 +0530 Wed, 30 Oct 2013 12:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158512 Voltage stabilizers sold with refrigerators and television sets were discussed for Tamil Nadu sales tax classification, with the key issue being whether they were covered as "accessories" under entries 4 and 5 or fell within entry 41-A for electrical instruments, apparatus and appliances not otherwise specifically mentioned. The analysis treats "accessories" as a broad expression that can include a stabilizer as an aid or addition to the principal goods, but it also stresses that exclusion from the general electrical entry requires specific and express identification elsewhere in the Schedule. On that reading, a general reference to accessories did not specifically mention voltage stabilizers, so they were treated as falling under entry 41-A. Case-Laws VAT and Sales Tax Tue, 12 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158512