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of <h1>Rajasthan HC Upholds Tax on Battery Parts, Dismisses Revenue's Challenge</h1> <h3>Assistant Commercial Taxes Officer, Ward-II, Ajmer Versus M/s Everlast Battery Manufacturing Company</h3> Assistant Commercial Taxes Officer, Ward-II, Ajmer Versus M/s Everlast Battery Manufacturing Company - TMI The Rajasthan High Court dismissed the Revenue's petition against the Rajasthan Tax Board's order, which determined that battery plates and material are part of the battery and should be taxed accordingly. The court cited a previous judgment stating that battery parts are indeed considered part of the battery. The petition was dismissed as it lacked merit.
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