Court rules rotors and starters not component parts of refrigerator

The High Court of Andhra Pradesh dismissed three tax revision cases regarding the classification of rotors and starters of a compressor as component parts of a refrigerator. The Court upheld the Tribunal's ruling that these items are not components of a refrigerator but rather of a compressor or electrical motor.

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The High Court of Andhra Pradesh dismissed three tax revision cases regarding whether rotors and starters of a compressor can be treated as component parts of a refrigerator. The Court agreed with the Tribunal's decision that the rotors and starters are not component parts of a refrigerator but of a compressor or electrical motor. The tax revision cases were dismissed.

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