1988 (6) TMI 313 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh held that radiators used in manufacturing transformers do not fall under the category of electrical goods or accessories of electrical goods according to the relevant tax entry. The radiators are considered an integral part of the transformer and cannot be taxed under the specific entry, but should be taxed as general goods under a different section. The revision was dismissed with no costs.