https://www.taxtmi.com/caselaws?id=165415 Goods such as ID fan, FD fan and heat exchanger are treated as plant and machinery, or integral parts of plant and machinery, where their nature and industrial use support that classification. On that basis, they fall under item No. 54B of Schedule C, Part I of the West Bengal Value Added Tax Act, 2003 and are taxable at 4%, not under Schedule CA at 12.5%. Prior classification accepted in the assessee's returns and an earlier appellate order supported the 4% entry, while the contrary notice lacked material to displace that position. The impugned order and demand notice were therefore set aside. en-us Tue, 28 Sep 2010 00:00:00 +0530 Fri, 04 Jul 2014 14:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165415 Goods such as ID fan, FD fan and heat exchanger are treated as plant and machinery, or integral parts of plant and machinery, where their nature and industrial use support that classification. On that basis, they fall under item No. 54B of Schedule C, Part I of the West Bengal Value Added Tax Act, 2003 and are taxable at 4%, not under Schedule CA at 12.5%. Prior classification accepted in the assessee's returns and an earlier appellate order supported the 4% entry, while the contrary notice lacked material to displace that position. The impugned order and demand notice were therefore set aside. Case-Laws VAT and Sales Tax Tue, 28 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165415