https://www.taxtmi.com/caselaws?id=153569 Meter starters or contactors, push buttons and heater corks sold as part of electrical supply equipment were treated as accessories to machinery used for generation, distribution and transmission of electrical energy. The notification covered both the specified electrical equipment and their accessories, and the court followed earlier authority that items necessarily used in electrical distribution fall within that expression. The goods were therefore correctly assessed under the notification for electrical equipment and accessories, and not as electrical goods at the higher rate. en-us Mon, 03 Jan 1983 00:00:00 +0530 Wed, 24 Jul 2013 18:49:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153569 Meter starters or contactors, push buttons and heater corks sold as part of electrical supply equipment were treated as accessories to machinery used for generation, distribution and transmission of electrical energy. The notification covered both the specified electrical equipment and their accessories, and the court followed earlier authority that items necessarily used in electrical distribution fall within that expression. The goods were therefore correctly assessed under the notification for electrical equipment and accessories, and not as electrical goods at the higher rate. Case-Laws VAT and Sales Tax Mon, 03 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153569