https://www.taxtmi.com/caselaws?id=36403 Conduit pipes manufactured for housing electricity cables were treated as equipment for the transmission of electricity for development rebate purposes. The relevant expression was read in its popular and practical sense: an article need not itself carry current if, by its dominant use, it secures or supports the medium through which electricity is actually transmitted. The fact that the pipes could also be used for other purposes did not change their character where their common and primary function was to facilitate electricity transmission. On that basis, the higher development rebate was available. en-us Mon, 06 Oct 1980 00:00:00 +0530 Mon, 22 Mar 2010 11:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36403 Conduit pipes manufactured for housing electricity cables were treated as equipment for the transmission of electricity for development rebate purposes. The relevant expression was read in its popular and practical sense: an article need not itself carry current if, by its dominant use, it secures or supports the medium through which electricity is actually transmitted. The fact that the pipes could also be used for other purposes did not change their character where their common and primary function was to facilitate electricity transmission. On that basis, the higher development rebate was available. Case-Laws Income Tax Mon, 06 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36403