https://www.taxtmi.com/caselaws?id=152773 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. en-us Wed, 26 Sep 1979 00:00:00 +0530 Wed, 10 Jul 2013 17:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152773 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. Case-Laws VAT and Sales Tax Wed, 26 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152773