https://www.taxtmi.com/caselaws?id=165503 Cables and switches used by a contractor in a works contract were held classifiable under the specific entry for plants and equipment required for exclusive use in generation, transmission or distribution of electric power. The court applied the plain language of the competing tariff entries and treated the goods' essential function as determinative, finding that use in a works contract did not change their character for classification. The residuary entry for electrical goods was construed as covering domestic appliances and similar articles, and could not override the specific power-distribution entry. The Revenue's challenge therefore failed, and the higher-rate assessment was set aside in favour of the assessee. en-us Thu, 14 Jul 2011 00:00:00 +0530 Fri, 25 Jul 2014 12:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165503 Cables and switches used by a contractor in a works contract were held classifiable under the specific entry for plants and equipment required for exclusive use in generation, transmission or distribution of electric power. The court applied the plain language of the competing tariff entries and treated the goods' essential function as determinative, finding that use in a works contract did not change their character for classification. The residuary entry for electrical goods was construed as covering domestic appliances and similar articles, and could not override the specific power-distribution entry. The Revenue's challenge therefore failed, and the higher-rate assessment was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165503