1995 (2) TMI 430 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed three tax revision cases regarding whether rotors and starters of a compressor can be treated as component parts of a refrigerator. The Court agreed with the Tribunal's decision that the rotors and starters are not component parts of a refrigerator but of a compressor or electrical motor. The tax revision cases were dismissed.