https://www.taxtmi.com/caselaws?id=168987 The court upheld the decision that PVC pipes used in pumping sets are not exempt from commercial tax, as they are considered essential components of the sets and not mere accessories. The appellant's challenge regarding the tax exemption on PVC pipes was dismissed, with the court relying on established legal precedent to affirm that PVC pipes are integral parts of pumping sets. The court referenced previous case law and reiterated that PVC pipes are essential components, leading to the dismissal of the writ petition and the intra court appeal. en-us Tue, 04 Feb 2014 00:00:00 +0530 Mon, 06 Apr 2015 20:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168987 The court upheld the decision that PVC pipes used in pumping sets are not exempt from commercial tax, as they are considered essential components of the sets and not mere accessories. The appellant's challenge regarding the tax exemption on PVC pipes was dismissed, with the court relying on established legal precedent to affirm that PVC pipes are integral parts of pumping sets. The court referenced previous case law and reiterated that PVC pipes are essential components, leading to the dismissal of the writ petition and the intra court appeal. Case-Laws VAT and Sales Tax Tue, 04 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168987