https://www.taxtmi.com/caselaws?id=336984 The Court held that batteries sold for Radio Communication Receivers (RCRs) are integral parts and should be taxed at 4% under the Rajasthan Value Added Tax Act, 2003. The Court relied on certificates from Army Authorities confirming the integral nature of batteries to RCRs, distinguishing them from separately sold items. Precedents emphasized taxing items designed for specific purposes accordingly, leading to the decision to overturn the Tax Board's ruling of taxing batteries at 12.5%. The specific use of batteries in RCRs, as certified by the Army, was pivotal in determining the correct tax rate. 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 The Court held that batteries sold for Radio Communication Receivers (RCRs) are integral parts and should be taxed at 4% under the Rajasthan Value Added Tax Act, 2003. The Court relied on certificates from Army Authorities confirming the integral nature of batteries to RCRs, distinguishing them from separately sold items. Precedents emphasized taxing items designed for specific purposes accordingly, leading to the decision to overturn the Tax Board's ruling of taxing batteries at 12.5%. The specific use of batteries in RCRs, as certified by the Army, was pivotal in determining the correct tax rate. Case-Laws VAT and Sales Tax Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336984