https://www.taxtmi.com/caselaws?id=189250 The court concluded that the imposition of Trade Tax on tractor batteries should be at 5% under the notification dated 15.1.2000. The reopening of assessment proceedings was deemed illegal due to non-application of mind and lack of rational basis. The circular dated 22.5.2007 was also quashed for being contrary to the explicit provisions of the relevant notifications. The writ petition was allowed, and the impugned orders and circular were quashed. No order as to cost was made. en-us Fri, 18 Jul 2014 00:00:00 +0530 Tue, 03 Jan 2017 09:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189250 The court concluded that the imposition of Trade Tax on tractor batteries should be at 5% under the notification dated 15.1.2000. The reopening of assessment proceedings was deemed illegal due to non-application of mind and lack of rational basis. The circular dated 22.5.2007 was also quashed for being contrary to the explicit provisions of the relevant notifications. The writ petition was allowed, and the impugned orders and circular were quashed. No order as to cost was made. Case-Laws VAT and Sales Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189250