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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court rules rotors and starters not component parts of refrigerator</h1> The High Court of Andhra Pradesh dismissed three tax revision cases regarding the classification of rotors and starters of a compressor as component parts ... - 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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