https://www.taxtmi.com/caselaws?id=152943 Copper wires, copper conductors, cadmium copper category wires and conductors, all aluminium conductors, aluminium steel reinforced conductors, tinned copper wires and conductors, bright annealed copper wire and conductors, electrolytic copper rods and strips, and electric meters were treated as plants, equipment or accessories used for generation, transmission or distribution of electric power. The applicable test was their ordinary and commonly known purpose or use, and classification was not altered by a mere theoretical possibility of another use. On that basis, the goods were brought within item 29 of the notification dated 2 November 1965 and qualified for concessional sales tax treatment at 5 per cent. en-us Mon, 07 Apr 1980 00:00:00 +0530 Sat, 13 Jul 2013 12:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152943 Copper wires, copper conductors, cadmium copper category wires and conductors, all aluminium conductors, aluminium steel reinforced conductors, tinned copper wires and conductors, bright annealed copper wire and conductors, electrolytic copper rods and strips, and electric meters were treated as plants, equipment or accessories used for generation, transmission or distribution of electric power. The applicable test was their ordinary and commonly known purpose or use, and classification was not altered by a mere theoretical possibility of another use. On that basis, the goods were brought within item 29 of the notification dated 2 November 1965 and qualified for concessional sales tax treatment at 5 per cent. Case-Laws VAT and Sales Tax Mon, 07 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152943