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VAT - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Rate of VAT - even if some parts of Battery or Battery-parts can ...


VAT on Batteries: Use Motorcar Component Rate, Not General Rate, Due to Primary Automotive Use.

November 28, 2015

Case Laws     VAT and Sales Tax     HC

Rate of VAT - even if some parts of Battery or Battery-parts can be said to be sold for other purposes but primarily it is meant for motorcars. - general rate would not be applicable as Batery and its parts in common parlance is said to be fitted in motorcars - HC

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