https://www.taxtmi.com/caselaws?id=161184 Aluminium conductors supplied for supporting electricity poles and used in connection with transmission of electrical energy did not qualify as electrical equipment, plant or accessories required for generation, distribution or transmission of electrical energy. The tax entry applied only to goods directly used for those purposes, and these conductors merely indirectly assisted the transmission process. They were therefore correctly classified as unclassified items rather than taxable electrical equipment or accessories. en-us Thu, 15 May 1997 00:00:00 +0530 Wed, 08 Jan 2014 18:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161184 Aluminium conductors supplied for supporting electricity poles and used in connection with transmission of electrical energy did not qualify as electrical equipment, plant or accessories required for generation, distribution or transmission of electrical energy. The tax entry applied only to goods directly used for those purposes, and these conductors merely indirectly assisted the transmission process. They were therefore correctly classified as unclassified items rather than taxable electrical equipment or accessories. Case-Laws VAT and Sales Tax Thu, 15 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161184