https://www.taxtmi.com/caselaws?id=150432 Batteries used in motor vehicles remained taxable at the earlier specific rate for motor vehicles and their component parts, including batteries, because the later notification under section 3-A of the U.P. Sales Tax Act covered only scheduled goods and did not address motor vehicles or their component parts. A later taxing notification supersedes an earlier one only to the extent of actual inconsistency or repugnancy, and no such conflict arose here. The specific rate of six pies per rupee therefore continued to apply to motor vehicle batteries, and the assessee succeeded. en-us Mon, 07 Feb 1972 00:00:00 +0530 Thu, 16 May 2013 17:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150432 Batteries used in motor vehicles remained taxable at the earlier specific rate for motor vehicles and their component parts, including batteries, because the later notification under section 3-A of the U.P. Sales Tax Act covered only scheduled goods and did not address motor vehicles or their component parts. A later taxing notification supersedes an earlier one only to the extent of actual inconsistency or repugnancy, and no such conflict arose here. The specific rate of six pies per rupee therefore continued to apply to motor vehicle batteries, and the assessee succeeded. Case-Laws VAT and Sales Tax Mon, 07 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150432