https://www.taxtmi.com/caselaws?id=336984 Batteries supplied for use with Radio Communication Receivers were held to fall within the specific taxable entry for parts and accessories of those receivers under Schedule IV (Part-A) of the Rajasthan Value Added Tax Act, 2003. The court relied on purchasing Army certificates showing the batteries were an integral and indispensable component, because the receiver was incomplete and non-functional without them. Applying the rule that a specific entry prevails over the residuary entry, the batteries were treated as parts used only with the specified receiver rather than independent goods for general sale. They were therefore taxable at 4% and not at the residuary rate of 12.5%, and the assessee succeeded. en-us Fri, 02 Dec 2016 00:00:00 +0530 Mon, 02 Jan 2017 08:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336984 Batteries supplied for use with Radio Communication Receivers were held to fall within the specific taxable entry for parts and accessories of those receivers under Schedule IV (Part-A) of the Rajasthan Value Added Tax Act, 2003. The court relied on purchasing Army certificates showing the batteries were an integral and indispensable component, because the receiver was incomplete and non-functional without them. Applying the rule that a specific entry prevails over the residuary entry, the batteries were treated as parts used only with the specified receiver rather than independent goods for general sale. They were therefore taxable at 4% and not at the residuary rate of 12.5%, and the assessee succeeded. Case-Laws VAT and Sales Tax Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336984