https://www.taxtmi.com/caselaws?id=330392 Aluminium grills, diffusers and dampers used for ventilation were treated as goods capable of general use in houses and industrial premises, not as integral parts or accessories of air conditioning or refrigeration plant. The Court noted that limited use in air-conditioning systems did not by itself change the character of the items, and that some sales to air-conditioning manufacturers were insufficient to justify higher-rate taxation. The result was that these items were held not taxable at the higher rate applicable to air-conditioning plant and were treated in favour of the assessee. en-us Tue, 12 Jan 2016 00:00:00 +0530 Sun, 24 Jul 2016 20:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330392 Aluminium grills, diffusers and dampers used for ventilation were treated as goods capable of general use in houses and industrial premises, not as integral parts or accessories of air conditioning or refrigeration plant. The Court noted that limited use in air-conditioning systems did not by itself change the character of the items, and that some sales to air-conditioning manufacturers were insufficient to justify higher-rate taxation. The result was that these items were held not taxable at the higher rate applicable to air-conditioning plant and were treated in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 12 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330392