1997 (2) TMI 479

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..... e 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. - Civil Appeal No. 154, 155 of 1989, 2967, 2968 of 1979, - - - Dated:- 19-2-1997 - BHARUCHA S.P. AND MAJMUDAR S.B .....

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..... . 2.. The sales tax authorities filed revision cases before the High Court and the High Court sustained the finding of the Tribunal. 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 Co .....

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