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Issues: Whether conduit pipes used for housing electricity cables constitute equipment for the transmission of electricity so as to qualify the assessee for the higher development rebate under the relevant provision.
Analysis: The expression "equipment for the transmission of electricity" was construed in its popular and practical sense. An article need not itself carry the electrical current; if it is required for effectively securing the medium through which electricity is actually transmitted, it may still fall within the expression. Conduit pipes manufactured for housing electricity cables served that function. Their possible use for other purposes did not alter their character where their dominant use and common purpose was to facilitate transmission of electricity. The industrial registration certificate also supported the view that the goods were treated as normally used in connection with electric energy transmission.
Conclusion: The conduit pipes were equipment for the transmission of electricity, and the assessee was entitled to the higher development rebate at 25%.
Ratio Decidendi: For purposes of the development rebate provision, an article may qualify as equipment for the transmission of electricity if, in common parlance and by its dominant use, it is required to secure or support the medium through which electricity is actually transmitted, even if the article itself does not carry the current.
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