1979 (9) TMI 179

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....plied to the electricity department of Government or Electricity Board are accessories of electrical equipments and plants required for generation, distribution and transmission of electrical energy and covered by serial No. 7A of Notification No. 7096/X-1012-1965 dated 1st October, 1965? (2) If the answer to the above question is in the affirmative, then whether the learned Additional judge (R....

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....turer. It is obvious that poles are not covered in the first part of the entry as they are neither electrical equipment nor plants. The question is whether they could be treated as accessories. The word "accessory" has been interpreted to mean an item that is not essential but adds to convenience or effectiveness. Can it be said that these poles are used for convenient handling of electrical eq....