https://www.taxtmi.com/caselaws?id=160727 Plastic covers used for carbon elements in AWC 2 cells were not classifiable as parts of electric storage batteries under Entry 3-A of the Tamil Nadu General Sales Tax Act, 1959, because the product was found to be a primary cell rather than a rechargeable storage battery. The relevant entry covered storage batteries and their parts, including containers, covers and plates, but that description applied only where the underlying product was a storage battery. As AWC 2 was consumed in use and not rechargeable by reversal of current, the plastic cover could not be treated as a taxable battery part merely because it functioned as a component or separator. en-us Tue, 01 Aug 2000 00:00:00 +0530 Mon, 23 Dec 2013 17:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160727 Plastic covers used for carbon elements in AWC 2 cells were not classifiable as parts of electric storage batteries under Entry 3-A of the Tamil Nadu General Sales Tax Act, 1959, because the product was found to be a primary cell rather than a rechargeable storage battery. The relevant entry covered storage batteries and their parts, including containers, covers and plates, but that description applied only where the underlying product was a storage battery. As AWC 2 was consumed in use and not rechargeable by reversal of current, the plastic cover could not be treated as a taxable battery part merely because it functioned as a component or separator. Case-Laws VAT and Sales Tax Tue, 01 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160727