https://www.taxtmi.com/caselaws?id=268581 The Court upheld the decision of the Tax Board, ruling that Battery and its parts are primarily meant for motorcars, justifying the application of the tax rate applicable to motor-parts. The Court dismissed the petitions, stating that no question of law arose from the impugned order, as the findings were based on facts and material on record without any perversity. The conclusion was drawn based on the common parlance test and the specific use of Battery and its parts in motor-vehicles. en-us Fri, 16 Oct 2015 00:00:00 +0530 Fri, 27 Nov 2015 23:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268581 The Court upheld the decision of the Tax Board, ruling that Battery and its parts are primarily meant for motorcars, justifying the application of the tax rate applicable to motor-parts. The Court dismissed the petitions, stating that no question of law arose from the impugned order, as the findings were based on facts and material on record without any perversity. The conclusion was drawn based on the common parlance test and the specific use of Battery and its parts in motor-vehicles. Case-Laws VAT and Sales Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268581