2017 (3) TMI 668

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..... [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. - SB SALES TAX REVISION PETITION NO.254/2011 - - - Dated:- 22-9-2016 - MR. JAINENDRA KUMAR RANKA, J. For The Petitioner : Tanvi Sahai, counsel For The Respondent : Ashish S .....

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..... ax Officer Vs. M/s. Swastik Agencies, Ajmer (SB Sales Tax Revision Petition No.297/2011, decided on 16th October, 2015 where it has been held that battery parts are also to be considered as part of battery and the same rate should be applied. 4. Counsel for the Revenue is unable to distinguish the judgment (supra). 5. Taking into consideration the aforesaid judgment, in my view, the issue is .....

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