JUDGMENT S.P. Bharucha, J.
1. 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 First Schedule to the Kerala General Sales Tax Act, 1963, which read thus :
________________________________________________________________________________________ SI. Description of the goods Point of levy Rate of tax No. (1) (2) (3) (4) ________________________________________________________________________________________ 26. All electrical goods, other than those At the point of 9 per cent, specifically mentioned in this Schedule, first sale in the instruments, apparatus, appliances and all such State by a articles the use of which cannot be had except dealer who is with the application of electrical energy, liable to tax including fans and lighting bulbs, electrical under Section earthen wares and porcelain and all other 5. accessories and component parts either sold as a whole or in parts. ________________________________________________________________________________________ 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 said item.
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 Court is, in our opinion, eminently reasonable and requires no interference.
The appeals are, accordingly, dismissed.
No order as to costs.