1997 (2) TMI 479 - SCH - VAT and Sales Tax

Whether stay-wires could not be said to be accessories within the meaning of item 26 of the First Schedule to the Kerala General Sales Tax Act, 1963? Held that - Appeal dismissed. The High Court said that, at most, the stay wires could be said to be accessories of the electric poles which they supported, but electric posts were not electrical goods so that the stay wires were not accessories of electrical goods. The view taken by the High Court is, in our opinion, eminently reasonable and requires no interference.

Summary

The Supreme Court upheld the decision of the Sales Tax Appellate Tribunal regarding the classification of stay-wires under the Kerala General Sales Tax Act, 1963. The High Court also affirmed this decision, stating that stay-wires are not accessories of electrical goods. The appeals were dismissed with no order as to costs.