https://www.taxtmi.com/caselaws?id=160117 The Appellate Tribunal ruled on the classification of heat exchangers under the Tamil Nadu General Sales Tax Act, 1959. The Tribunal determined that heat exchangers were not merely parts of generators but accessories enhancing generator efficiency. As heat exchangers were not specifically listed in the relevant entry, they were classified under a different entry, resulting in a lower tax rate of 8% instead of 12%. The Tribunal allowed the tax revision case, ordering compliance with the revised classification. en-us Fri, 10 Mar 2000 00:00:00 +0530 Mon, 09 Dec 2013 18:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160117 The Appellate Tribunal ruled on the classification of heat exchangers under the Tamil Nadu General Sales Tax Act, 1959. The Tribunal determined that heat exchangers were not merely parts of generators but accessories enhancing generator efficiency. As heat exchangers were not specifically listed in the relevant entry, they were classified under a different entry, resulting in a lower tax rate of 8% instead of 12%. The Tribunal allowed the tax revision case, ordering compliance with the revised classification. Case-Laws VAT and Sales Tax Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160117