https://www.taxtmi.com/caselaws?id=151038 Electric meters used to measure electricity supplied to consumers were treated as equipment used in the processing of goods for sale under the relevant sales tax set-off rule. The rule covered goods used as raw materials, processing materials, machinery, tools, plant, equipment and related items in the manufacture or processing of goods for sale. Because electricity is goods for sales tax purposes and cannot be commercially supplied without measurement, the meters were regarded as integral to processing before sale. The construction was supported by the broader approach taken under the Central Sales Tax framework, and the meters accordingly qualified for set-off. en-us Fri, 05 Mar 1976 00:00:00 +0530 Mon, 27 May 2013 17:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151038 Electric meters used to measure electricity supplied to consumers were treated as equipment used in the processing of goods for sale under the relevant sales tax set-off rule. The rule covered goods used as raw materials, processing materials, machinery, tools, plant, equipment and related items in the manufacture or processing of goods for sale. Because electricity is goods for sales tax purposes and cannot be commercially supplied without measurement, the meters were regarded as integral to processing before sale. The construction was supported by the broader approach taken under the Central Sales Tax framework, and the meters accordingly qualified for set-off. Case-Laws VAT and Sales Tax Fri, 05 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151038