https://www.taxtmi.com/caselaws?id=157288 Pipes, pumps, engines, motors and similar items sold with a sprinkler were not taxable as accessories or machinery under entry 20 merely because they were used in the sprinkler setup. The controlling test was whether each item was generally adapted as an adjunct, accompaniment or addition for the convenient and effective use of the sprinkler itself; independently usable articles could not be included automatically. A clarification treating all goods sold as part of a sprinkler system as taxable under entry 20 was therefore unsustainable, and the assessing authority had to examine each article separately under the correct test. en-us Mon, 11 Feb 1991 00:00:00 +0530 Thu, 03 Oct 2013 16:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157288 Pipes, pumps, engines, motors and similar items sold with a sprinkler were not taxable as accessories or machinery under entry 20 merely because they were used in the sprinkler setup. The controlling test was whether each item was generally adapted as an adjunct, accompaniment or addition for the convenient and effective use of the sprinkler itself; independently usable articles could not be included automatically. A clarification treating all goods sold as part of a sprinkler system as taxable under entry 20 was therefore unsustainable, and the assessing authority had to examine each article separately under the correct test. Case-Laws VAT and Sales Tax Mon, 11 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157288