https://www.taxtmi.com/caselaws?id=160586 Foot valves were held to be accessories of pumping sets for purposes of entry 89 of Schedule I to the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994, because an accessory is an adjunct or addition that enhances the convenience, utility, or effectiveness of the principal goods, even if it is not indispensable to their operation. The Court found that foot valves improve pumping sets by retaining water in the suction line so discharge is available immediately on switching on, and also noted their treatment as accessories in commercial practice. On that basis, the exemption applied and the order denying it was quashed; the alternative plea that they were agricultural implements was not examined. en-us Mon, 29 Jan 2001 00:00:00 +0530 Fri, 20 Dec 2013 15:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160586 Foot valves were held to be accessories of pumping sets for purposes of entry 89 of Schedule I to the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994, because an accessory is an adjunct or addition that enhances the convenience, utility, or effectiveness of the principal goods, even if it is not indispensable to their operation. The Court found that foot valves improve pumping sets by retaining water in the suction line so discharge is available immediately on switching on, and also noted their treatment as accessories in commercial practice. On that basis, the exemption applied and the order denying it was quashed; the alternative plea that they were agricultural implements was not examined. Case-Laws VAT and Sales Tax Mon, 29 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160586