https://www.taxtmi.com/caselaws?id=154666 Aluminium paint used on electric poles for power distribution did not qualify for the concessional sales tax rate meant for plants, equipment and their accessories required for electricity generation or distribution. The court held that even if the poles could be treated as accessories, the paint itself was not an accessory necessary for that function because the poles could operate without it. A specific tariff entry covered paints of all kinds, so the paint fell within that entry and not the concessional notification. The departmental view was restored and the higher rate of tax applied. en-us Mon, 02 Mar 1987 00:00:00 +0530 Mon, 26 Aug 2013 12:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154666 Aluminium paint used on electric poles for power distribution did not qualify for the concessional sales tax rate meant for plants, equipment and their accessories required for electricity generation or distribution. The court held that even if the poles could be treated as accessories, the paint itself was not an accessory necessary for that function because the poles could operate without it. A specific tariff entry covered paints of all kinds, so the paint fell within that entry and not the concessional notification. The departmental view was restored and the higher rate of tax applied. Case-Laws VAT and Sales Tax Mon, 02 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154666