https://www.taxtmi.com/caselaws?id=162339 The Court held that the classification of the "fridge stand" as an accessory under entry 6 of the Kerala General Sales Tax Act, 1963 was incorrect. The order issued by the Commissioner of Commercial Taxes was quashed, and it was determined that the fridge stand should be categorized under the general category in the residuary entry of the First Schedule to the Act. The appeal and writ petition were allowed, with directions for fresh assessment orders based on the revised classification of the fridge stand. en-us Tue, 04 Oct 2005 00:00:00 +0530 Tue, 25 Feb 2014 12:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162339 The Court held that the classification of the "fridge stand" as an accessory under entry 6 of the Kerala General Sales Tax Act, 1963 was incorrect. The order issued by the Commissioner of Commercial Taxes was quashed, and it was determined that the fridge stand should be categorized under the general category in the residuary entry of the First Schedule to the Act. The appeal and writ petition were allowed, with directions for fresh assessment orders based on the revised classification of the fridge stand. Case-Laws VAT and Sales Tax Tue, 04 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162339