https://www.taxtmi.com/caselaws?id=162400 PVC pipes used with pumping sets of 10 H.P. or less were treated as essential parts of the pumping set rather than accessories or spare parts, so they did not qualify for exemption under entry 89 of Schedule I of the Commercial Tax Act; the exemption claim failed and the tax authorities' view was upheld. The Court also accepted that interest may be levied under section 27 where the taxing statute confers such power, and held that the interest demand for delayed payment was within lawful authority; the interest levy was sustained. The writ petitions were therefore found to be without merit and the impugned tax orders remained undisturbed in favour of the revenue. 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 PVC pipes used with pumping sets of 10 H.P. or less were treated as essential parts of the pumping set rather than accessories or spare parts, so they did not qualify for exemption under entry 89 of Schedule I of the Commercial Tax Act; the exemption claim failed and the tax authorities' view was upheld. The Court also accepted that interest may be levied under section 27 where the taxing statute confers such power, and held that the interest demand for delayed payment was within lawful authority; the interest levy was sustained. The writ petitions were therefore found to be without merit and the impugned tax orders remained undisturbed in favour of the revenue. Case-Laws VAT and Sales Tax Thu, 29 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162400