https://www.taxtmi.com/caselaws?id=189228 The court dismissed the revision and held that motor vehicle batteries were taxable at 3% under Notification No. 3503 of 1956 for the assessment year 1966-67. The court determined that batteries were components of motor vehicles and not electrical goods, thus subject to the tax rate specified in the 1956 notification. The assessee was awarded costs amounting to Rs. 200. en-us Thu, 14 May 1981 00:00:00 +0530 Mon, 02 Jan 2017 12:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189228 The court dismissed the revision and held that motor vehicle batteries were taxable at 3% under Notification No. 3503 of 1956 for the assessment year 1966-67. The court determined that batteries were components of motor vehicles and not electrical goods, thus subject to the tax rate specified in the 1956 notification. The assessee was awarded costs amounting to Rs. 200. Case-Laws VAT and Sales Tax Thu, 14 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189228