https://www.taxtmi.com/caselaws?id=393001 Galvanized poles used for street lighting were held not to fall within the entry for overhead transmission line material under the Value Added Tax Act, 2008. The court read the goods entry alongside the Electricity Supply Code, 2005 definition of transmission line, which is confined to electricity transmission infrastructure and related equipment. Because lighting poles are distinct products meant for illumination rather than transmission of electricity, the Tribunal's analogy with feeder pillars was rejected. The goods were therefore treated as unclassified items for taxation. en-us Wed, 19 Feb 2020 00:00:00 +0530 Wed, 04 Mar 2020 11:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393001 Galvanized poles used for street lighting were held not to fall within the entry for overhead transmission line material under the Value Added Tax Act, 2008. The court read the goods entry alongside the Electricity Supply Code, 2005 definition of transmission line, which is confined to electricity transmission infrastructure and related equipment. Because lighting poles are distinct products meant for illumination rather than transmission of electricity, the Tribunal's analogy with feeder pillars was rejected. The goods were therefore treated as unclassified items for taxation. Case-Laws VAT and Sales Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393001