https://www.taxtmi.com/caselaws?id=159551 Classification of P.V.C. wires and cables under the Gujarat Sales Tax Act turned on whether they were accessories of electric motors or general electrical goods. An article qualifies as an accessory only if it is an adjunct or is specially or generally adapted for use with the principal article; mere necessity for the principal article's functioning is not conclusive. Because the Tribunal classified the goods as electrical goods without a finding on special or general adaptation for electric motors, the classification could not be sustained and the matter required fresh determination on the correct statutory entry. en-us Thu, 25 Apr 1991 00:00:00 +0530 Wed, 27 Nov 2013 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159551 Classification of P.V.C. wires and cables under the Gujarat Sales Tax Act turned on whether they were accessories of electric motors or general electrical goods. An article qualifies as an accessory only if it is an adjunct or is specially or generally adapted for use with the principal article; mere necessity for the principal article's functioning is not conclusive. Because the Tribunal classified the goods as electrical goods without a finding on special or general adaptation for electric motors, the classification could not be sustained and the matter required fresh determination on the correct statutory entry. Case-Laws VAT and Sales Tax Thu, 25 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159551