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2017 (3) TMI 668 - HC - VAT and Sales TaxRate of tax - Levy of tax on sale of Battery-parts - whether the battery plates and battery material is part of the battery or not? - Held that - reliance was placed in the case of Assistant Commercial Tax Officer Vs. M/s. Swastik Agencies, Ajmer 2015 (11) TMI 1390 - RAJASTHAN HIGH COURT where it has been held that battery parts are also to be considered as part of battery and the same rate should be applied - petition dismissed - decided against Revenue.
The Rajasthan High Court dismissed the Revenue's petition against the Rajasthan Tax Board's order, which determined that battery plates and material are part of the battery and should be taxed accordingly. The court cited a previous judgment stating that battery parts are indeed considered part of the battery. The petition was dismissed as it lacked merit.
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