https://www.taxtmi.com/caselaws?id=160698 A mosquito repellant operated by electricity is not classifiable as an "electrical good" under entry 67 of the First Schedule to the Kerala General Sales Tax Act, 1963. In the absence of a statutory definition, the term "electrical goods" must be understood in its popular or common sense, and mere use of electrical energy is not decisive. A commodity qualifies only if it is intrinsically an electrical good in common parlance. Mosquito repellants are understood and marketed as repellants, not electrical goods, and the later insertion of a separate entry for mosquito repellants supports that classification. en-us Mon, 28 Aug 2000 00:00:00 +0530 Mon, 23 Dec 2013 12:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160698 A mosquito repellant operated by electricity is not classifiable as an "electrical good" under entry 67 of the First Schedule to the Kerala General Sales Tax Act, 1963. In the absence of a statutory definition, the term "electrical goods" must be understood in its popular or common sense, and mere use of electrical energy is not decisive. A commodity qualifies only if it is intrinsically an electrical good in common parlance. Mosquito repellants are understood and marketed as repellants, not electrical goods, and the later insertion of a separate entry for mosquito repellants supports that classification. Case-Laws VAT and Sales Tax Mon, 28 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160698