https://www.taxtmi.com/caselaws?id=340165 Battery plates and battery material were treated as components of a battery for tax classification, so they attracted the same rate of tax as batteries. The appellate authorities' view was upheld because the issue was already covered by an earlier Rajasthan High Court decision holding that battery parts form part of the battery for taxation, and the Revenue could not distinguish that precedent. The classification therefore remained in favour of the assessee and against a separate or higher tax treatment for the component items. en-us Thu, 22 Sep 2016 00:00:00 +0530 Thu, 16 Mar 2017 16:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340165 Battery plates and battery material were treated as components of a battery for tax classification, so they attracted the same rate of tax as batteries. The appellate authorities' view was upheld because the issue was already covered by an earlier Rajasthan High Court decision holding that battery parts form part of the battery for taxation, and the Revenue could not distinguish that precedent. The classification therefore remained in favour of the assessee and against a separate or higher tax treatment for the component items. Case-Laws VAT and Sales Tax Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340165