https://www.taxtmi.com/caselaws?id=162401 PVC pipe fittings were held not to be spare parts or accessories of a pumping set for purposes of Entry 12 of Part IV of Schedule II to the M.P. General Sales Tax Act, 1958. The Court reasoned that the fittings were used only to carry water from the pumping set to its destination and were not an integral component of the pumping set itself. Applying the distinction between an article used in connection with machinery and a part of the machinery, the item could not be brought within the taxing expression "spare parts and accessories." en-us Fri, 13 Jul 2001 00:00:00 +0530 Tue, 25 Feb 2014 18:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162401 PVC pipe fittings were held not to be spare parts or accessories of a pumping set for purposes of Entry 12 of Part IV of Schedule II to the M.P. General Sales Tax Act, 1958. The Court reasoned that the fittings were used only to carry water from the pumping set to its destination and were not an integral component of the pumping set itself. Applying the distinction between an article used in connection with machinery and a part of the machinery, the item could not be brought within the taxing expression "spare parts and accessories." Case-Laws VAT and Sales Tax Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162401