Legal Issue: Are power sprayers taxable at 4% under Schedule-IV or not? Court held they're taxable under Schedule-IV.

The High Court addressed the issue of whether "power sprayers" fall under Schedule-I of the Rajasthan Value Added Tax Act, taxable at 4%, or under Schedule-IV at a different rate. The Court found that "power sprayers" were not specifically listed in Schedule-I, thus taxable under Schedule-IV. The Court also noted that "power sprayers" and their parts were not included in any specific schedule, making them taxable under Schedule-IV and their accessories taxable under Schedule-V. The Court concluded that the Tax Board did not err in its decision, leading to the dismissal of the revision petitions. .....

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