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The High Court addressed the issue of whether "power sprayers" fall under Schedule-I of the Rajasthan Value Added Tax Act, taxable at 4%, or under Schedule-IV at a different rate. The Court found that "power sprayers" were not specifically listed in Schedule-I, thus taxable under Schedule-IV. The Court also noted that "power sprayers" and their parts were not included in any specific schedule, making them taxable under Schedule-IV and their accessories taxable under Schedule-V. The Court concluded that the Tax Board did not err in its decision, leading to the dismissal of the revision petitions.
The High Court addressed the issue of whether "power sprayers" fall under Schedule-I of the Rajasthan Value Added Tax Act, taxable at 4%, or under Schedule-IV at a different rate. The Court found that "power sprayers" were not specifically listed in Schedule-I, thus taxable under Schedule-IV. The Court also noted that "power sprayers" and their parts were not included in any specific schedule, making them taxable under Schedule-IV and their accessories taxable under Schedule-V. The Court concluded that the Tax Board did not err in its decision, leading to the dismissal of the revision petitions.
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