https://www.taxtmi.com/caselaws?id=162401 The court held that PVC pipe fitting is not a spare part of a pumping set under entry 12 of Schedule II, as it is used for water supply and not integral to the pumping set's function. Additionally, the PVC pipe fitting was deemed not an accessory to the pumping set, as it does not enhance the operation of the set. The appeal was dismissed, affirming the lower court's decision. 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 The court held that PVC pipe fitting is not a spare part of a pumping set under entry 12 of Schedule II, as it is used for water supply and not integral to the pumping set's function. Additionally, the PVC pipe fitting was deemed not an accessory to the pumping set, as it does not enhance the operation of the set. The appeal was dismissed, affirming the lower court's decision. Case-Laws VAT and Sales Tax Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162401