https://www.taxtmi.com/caselaws?id=246838 Batteries manufactured to Railway specifications and supplied for use in railway engines, coaches and wagons were treated as integral components of those units because the statutory entry covered railway coaches, engines, wagons and "part thereof". On that construction, the batteries fell within the specific schedule entry rather than the residuary classification, since they were necessary for operation, lighting and air-conditioning of the railway equipment. The practical effect was classification under Entry 76 of the Third Schedule to the Karnataka Value Added Tax Act, 2003, attracting tax at 4% instead of the higher residuary rate. en-us Fri, 21 Mar 2014 00:00:00 +0530 Wed, 23 Apr 2014 10:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246838 Batteries manufactured to Railway specifications and supplied for use in railway engines, coaches and wagons were treated as integral components of those units because the statutory entry covered railway coaches, engines, wagons and "part thereof". On that construction, the batteries fell within the specific schedule entry rather than the residuary classification, since they were necessary for operation, lighting and air-conditioning of the railway equipment. The practical effect was classification under Entry 76 of the Third Schedule to the Karnataka Value Added Tax Act, 2003, attracting tax at 4% instead of the higher residuary rate. Case-Laws VAT and Sales Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246838