https://www.taxtmi.com/caselaws?id=164576 LPG pressure regulators were held outside the VAT notification for utensils, buckets and containers because the notification did not extend to a separately recognised equipment item. The court relied on the distinct statutory treatment of cylinders and LPG regulators under the Gas Cylinders Rules, 2004 and the LPG Supply and Distribution Order, 2000, which showed that a regulator is equipment used to control gas flow and pressure, not a container or part of the cylinder merely by functional association. As a result, the regulators were taxable as unclassified goods at 12.5%, not at the concessional 4% rate. en-us Mon, 23 Mar 2009 00:00:00 +0530 Thu, 13 Nov 2014 21:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164576 LPG pressure regulators were held outside the VAT notification for utensils, buckets and containers because the notification did not extend to a separately recognised equipment item. The court relied on the distinct statutory treatment of cylinders and LPG regulators under the Gas Cylinders Rules, 2004 and the LPG Supply and Distribution Order, 2000, which showed that a regulator is equipment used to control gas flow and pressure, not a container or part of the cylinder merely by functional association. As a result, the regulators were taxable as unclassified goods at 12.5%, not at the concessional 4% rate. Case-Laws VAT and Sales Tax Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164576