https://www.taxtmi.com/caselaws?id=164844 Heating elements were held not to fall within the expression "electrical appliances" in the notification applicable for assessment year 1988-89, because the later notification of 18 March 1988 omitted the earlier reference to "their parts" and the items were only parts or accessories, not complete appliances capable of independent use. On that construction, the taxing entry could not justify levy at the first stage, and the question was answered in favour of the dealer-assessee and against the Revenue. en-us Tue, 10 Aug 2010 00:00:00 +0530 Mon, 05 May 2014 10:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164844 Heating elements were held not to fall within the expression "electrical appliances" in the notification applicable for assessment year 1988-89, because the later notification of 18 March 1988 omitted the earlier reference to "their parts" and the items were only parts or accessories, not complete appliances capable of independent use. On that construction, the taxing entry could not justify levy at the first stage, and the question was answered in favour of the dealer-assessee and against the Revenue. Case-Laws VAT and Sales Tax Tue, 10 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164844