Accessory test for tax classification: concrete poles were not electrical equipment accessories and fell outside the taxing entry.

Concrete poles supplied to an electricity department were held not to be electrical equipment or plants, and not to function as accessories to such equipment or plants. The term "accessory" was understood as something non-essential that adds convenience or effectiveness, but the poles did not meet that description. The fact that electric wires could not be run without poles was insufficient to bring the poles within the taxing entry. Accordingly, entry 7A of Notification No. 7096/X-1012-1965 dated 1 October 1965 did not apply to the poles sold by the assessee.

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Issues: Whether concrete poles supplied to the electricity department or Electricity Board were accessories of electrical equipment or plants and thus covered by entry 7A of Notification No. 7096/X-1012-1965 dated 1st October, 1965.

Analysis: The expression "accessory" was treated as denoting something not essential but adding to convenience or effectiveness. Concrete poles were held not to be electrical equipment or plants, and they also did not serve as accessories to the handling of such equipment or plants. The circumstance that electric wires could not be run without poles did not make the poles accessories of electrical plant or equipment. The taxing entry was therefore not attracted to the poles sold by the assessee.

Conclusion: Concrete poles supplied by the assessee were not covered under entry 7A, and the answer was in favour of the assessee.

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