BHARUCHA, J. - (1.) THE Judgment of the court was delivered by -
(2.) . The respondents make stay wires, that is to say, metallic ropes, which are used for supporting electric posts, that is to say, posts upon which electric power lines are carried. It was the contention of the Sales Tax authorities that the stay wires fell within the scope of Item 26 of the 1st Schedule to the Kerala General Sales Tax, Act, 1963, which read thus : JUDGEMENT_72_11_1997Html1.htm The Sales Tax Appellate tribunal reversed the decision of the Sales Tax authorities to that effect and held that the stay wires could not be said to be accessories within the meaning of the said item. . 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 the most, 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. 73 . The appeals are, accordingly, dismissed.
(3.) . No order as to costs.;