https://www.taxtmi.com/caselaws?id=158694 Battery cells were treated as falling within the exception in entry 17 of Schedule A to the Punjab General Sales Tax Act, 1948, because their character was assessed by their use and common parlance. The court reasoned that cells store and transmit electrical energy and operate as accessories that enable electrical equipment to function. On that basis, they were classified as electrical plants, equipment or accessories covered by the exception, rather than as electrical goods liable to the higher tax rate. en-us Thu, 10 Jul 1997 00:00:00 +0530 Tue, 05 Nov 2013 16:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158694 Battery cells were treated as falling within the exception in entry 17 of Schedule A to the Punjab General Sales Tax Act, 1948, because their character was assessed by their use and common parlance. The court reasoned that cells store and transmit electrical energy and operate as accessories that enable electrical equipment to function. On that basis, they were classified as electrical plants, equipment or accessories covered by the exception, rather than as electrical goods liable to the higher tax rate. Case-Laws VAT and Sales Tax Thu, 10 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158694