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VAT - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Purpose of transformer - Whether it is an accessory to the ...


Transformer Qualifies for Concessional Tax Rate as Manufacturing Accessory Under "Goods Required for Use in Manufacture" Category.

April 22, 2014

Case Laws     VAT and Sales Tax     SC

Purpose of transformer - Whether it is an accessory to the manufacture of the goods so as to claim concessional rate of tax - assessee would certainly fall within the meaning of the expression “goods required for use in the manufacture“ - exemption allowed - SC

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