https://www.taxtmi.com/caselaws?id=154082 Copper wire described in the invoice as hard drawn for telegraphs and telephones, and matching the stated specification, was classified by that specific description rather than by a general predominant-use inference. The Rajasthan High Court held that there was no basis to treat the goods as plants, equipment and accessories for generation or distribution of electric power, especially where the assessee produced no material showing that wire of that specification was used for electricity transmission. The goods therefore fell within sound transmitting equipment under the higher-tax notification and not within the concessional power-equipment notification, so the concessional rate claim failed. en-us Mon, 02 Jul 1984 00:00:00 +0530 Tue, 06 Aug 2013 17:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154082 Copper wire described in the invoice as hard drawn for telegraphs and telephones, and matching the stated specification, was classified by that specific description rather than by a general predominant-use inference. The Rajasthan High Court held that there was no basis to treat the goods as plants, equipment and accessories for generation or distribution of electric power, especially where the assessee produced no material showing that wire of that specification was used for electricity transmission. The goods therefore fell within sound transmitting equipment under the higher-tax notification and not within the concessional power-equipment notification, so the concessional rate claim failed. Case-Laws VAT and Sales Tax Mon, 02 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154082