https://www.taxtmi.com/caselaws?id=150717 The court affirmed the lower authorities' decisions to tax the sales of batteries and upheld the tax rate classification under item 3 of Schedule I. The petitioners' argument that the transactions constituted works contracts and that batteries should be classified as electrical goods for tax purposes was rejected. The court agreed with the authorities that without evidence of customers providing old batteries for reconditioning, the transactions amounted to the sale of rebuilt batteries as finished products, subjecting them to sales tax liability. en-us Mon, 23 Jul 1973 00:00:00 +0530 Tue, 21 May 2013 17:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150717 The court affirmed the lower authorities' decisions to tax the sales of batteries and upheld the tax rate classification under item 3 of Schedule I. The petitioners' argument that the transactions constituted works contracts and that batteries should be classified as electrical goods for tax purposes was rejected. The court agreed with the authorities that without evidence of customers providing old batteries for reconditioning, the transactions amounted to the sale of rebuilt batteries as finished products, subjecting them to sales tax liability. Case-Laws VAT and Sales Tax Mon, 23 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150717