2.1.1441 Part 4 Section 22.214.171.124, applyToSides (Apply To Sides)
a. The standard specifies on and off as valid values for the val attribute.
Office does not consider on and off to be valid values for this attribute.
This note applies to the following products: 2007, 2007 SP1, 2007 SP2.
b. The standard states that the applyToSides element specifies that the picture shall be applied to the sides of the point or series.
In Office this element also specifies that the picture shall be applied to the floor or the side wall but is ignored on the back wall of a 3D chart.