Electrical accessories classification turns on direct use in transmission; aluminium conductors used only for pole support fell outside the tax entry.

Aluminium conductors supplied for supporting electricity poles and used in connection with transmission of electrical energy did not qualify as electrical equipment, plant or accessories required for generation, distribution or transmission of electrical energy. The tax entry applied only to goods directly used for those purposes, and these conductors merely indirectly assisted the transmission process. They were therefore correctly classified as unclassified items rather than taxable electrical equipment or accessories.

---

---

Issues: Whether aluminium conductors supplied for supporting electricity poles and used in connection with transmission of electrical energy were taxable as electrical equipments, plants or accessories required for generation, distribution and transmission of electrical energy, or as unclassified items.

Analysis: The relevant tax entry covered electrical equipments, plants and their accessories required for generation, distribution and transmission of electrical energy, that is, goods directly used for those purposes. Aluminium conductors used for supporting electrical poles only indirectly assisted the transmission process and did not themselves fall within the entry. On the material on record, the goods were therefore not shown to be accessories directly used for transmission of electrical energy.

Conclusion: The conductors were correctly classified as unclassified items and not as taxable electrical equipments or accessories.

---