https://www.taxtmi.com/caselaws?id=155404 Goods used only as supporting materials in an electrical installation do not become accessories of electrical equipment or plant merely because they are used in the electricity system. Clamps and channels supplied to the electricity department were therefore outside serial No. 7-A of Notification No. ST-7096/X-1012 of 1965, which applied to electrical equipment, plants and their accessories required for generation, distribution and transmission of electrical energy. The goods were treated as support materials for electric wires on poles, and channels were also covered by the relevant steel-structurals entry. They were not liable to tax at 7 per cent under the notification, and the lower rate applied by the Tribunal was upheld. en-us Mon, 03 Aug 1987 00:00:00 +0530 Wed, 04 Sep 2013 11:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155404 Goods used only as supporting materials in an electrical installation do not become accessories of electrical equipment or plant merely because they are used in the electricity system. Clamps and channels supplied to the electricity department were therefore outside serial No. 7-A of Notification No. ST-7096/X-1012 of 1965, which applied to electrical equipment, plants and their accessories required for generation, distribution and transmission of electrical energy. The goods were treated as support materials for electric wires on poles, and channels were also covered by the relevant steel-structurals entry. They were not liable to tax at 7 per cent under the notification, and the lower rate applied by the Tribunal was upheld. Case-Laws VAT and Sales Tax Mon, 03 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155404