https://www.taxtmi.com/caselaws?id=162400 The court determined that PVC pipes used in pumping sets are not accessories eligible for sales tax exemption under entry 89 of the Commercial Tax Act. It held that PVC pipes are integral parts of the pumping sets, not accessories or spare parts, based on precedents like the Natural Gas Co. case. The court upheld the commercial tax authorities' decision, denying the exemption. Additionally, the court upheld the imposition of interest by the assessing authority on the petitioner, citing statutory provisions allowing for such levies. The petitions were dismissed, and no costs were awarded to either party. en-us Thu, 29 Jan 2004 00:00:00 +0530 Tue, 25 Feb 2014 18:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162400 The court determined that PVC pipes used in pumping sets are not accessories eligible for sales tax exemption under entry 89 of the Commercial Tax Act. It held that PVC pipes are integral parts of the pumping sets, not accessories or spare parts, based on precedents like the Natural Gas Co. case. The court upheld the commercial tax authorities' decision, denying the exemption. Additionally, the court upheld the imposition of interest by the assessing authority on the petitioner, citing statutory provisions allowing for such levies. The petitions were dismissed, and no costs were awarded to either party. Case-Laws VAT and Sales Tax Thu, 29 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162400