https://www.taxtmi.com/caselaws?id=153316 Super-enamelled copper wire was held to fall within the exception in item No. (17), Schedule A of the Punjab General Sales Tax Act, 1948, because it functioned as an accessory to electrical plant and equipment. Expert evidence showed it was used in winding motors, transformers, relays and energy motors, supporting its use in equipment required for generation, transmission and distribution. In the absence of rebuttal evidence from the State, the contrary view was rejected and the cited authority was found inapplicable on the facts. The goods were therefore taxable at 6% rather than 10%. en-us Thu, 05 Feb 1981 00:00:00 +0530 Mon, 22 Jul 2013 14:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153316 Super-enamelled copper wire was held to fall within the exception in item No. (17), Schedule A of the Punjab General Sales Tax Act, 1948, because it functioned as an accessory to electrical plant and equipment. Expert evidence showed it was used in winding motors, transformers, relays and energy motors, supporting its use in equipment required for generation, transmission and distribution. In the absence of rebuttal evidence from the State, the contrary view was rejected and the cited authority was found inapplicable on the facts. The goods were therefore taxable at 6% rather than 10%. Case-Laws VAT and Sales Tax Thu, 05 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153316