https://www.taxtmi.com/caselaws?id=151437 The Court held that battery plates should be taxed under section 3(1) at multi-point, rather than under entry 41 of the First Schedule, as they were considered accessories to electrical goods and thus fell under a specific entry (entry 3-A) for batteries. The introduction of a special entry for batteries implied their exclusion from the general provision of entry 41. The Tribunal's decision to tax the battery plates under entry 41 was overturned, and the correct tax treatment was determined to be under section 3(1) at multi-point for the relevant assessment year. The tax revision petitions were allowed with costs awarded. en-us Wed, 25 Feb 1976 00:00:00 +0530 Wed, 05 Jun 2013 18:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151437 The Court held that battery plates should be taxed under section 3(1) at multi-point, rather than under entry 41 of the First Schedule, as they were considered accessories to electrical goods and thus fell under a specific entry (entry 3-A) for batteries. The introduction of a special entry for batteries implied their exclusion from the general provision of entry 41. The Tribunal's decision to tax the battery plates under entry 41 was overturned, and the correct tax treatment was determined to be under section 3(1) at multi-point for the relevant assessment year. The tax revision petitions were allowed with costs awarded. Case-Laws VAT and Sales Tax Wed, 25 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151437