1987 (8) TMI 422

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....ribunal's combined judgment dated 2nd April, 1986. Both the revisions are disposed of by a combined order. The dealer supplied clamps and channels to the electrical department and the question arose whether these items are covered by serial No. 7-A of the Notification No. ST-7096/X-1012 of 1965 dated 1st October, 1965. Serial No. 7-A runs as follows: "Electrical equipment, plants and their a....

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....aw), Board of Revenue (Taxes), Ernakulam v. Anand Wire and Allied Industries [1979] 43 STC 273. In the said authority the description of the goods so far as material that came up for interpretation before the Kerala High Court, was as under: "All electrical goods, other than those specifically mentioned in this Schedule, instruments, apparatus, appliances and all such articles.......... and all....

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....ving support to the electric wires, can be regarded as accessory of electrical equipment or plant. It is only the electrical equipment or the plant or the accessories thereof that can be taxed at the rate of 7 per cent and not any other item. The clamps and channels used for giving support to the electric wires on the electric posts cannot be said to be an accessory of electrical equipment or plan....