https://www.taxtmi.com/caselaws?id=308130 The HC upheld the classification of deep freezers under the residuary entry in Schedule V of the RVAT Act, subject to 14% tax, rejecting the Revenue's claim to tax them at 15% under the Air Conditioner and Refrigerator entry. The court agreed with the Appellate Authority and Tax Board that deep freezers differ significantly from air conditioners and refrigerators in construction, utility, and relevant notifications, including a 2011 notification specifically excluding deep freezers from the Air Conditioner and Refrigerator category. The Revenue failed to prove that deep freezers fall under the higher tax entry and relied only on the assessing officer's opinion. The court dismissed all sales tax revisions and ruled in favor of the respondent-assessee. en-us Wed, 30 Nov 2022 00:00:00 +0530 Tue, 12 Aug 2025 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308130 The HC upheld the classification of deep freezers under the residuary entry in Schedule V of the RVAT Act, subject to 14% tax, rejecting the Revenue's claim to tax them at 15% under the Air Conditioner and Refrigerator entry. The court agreed with the Appellate Authority and Tax Board that deep freezers differ significantly from air conditioners and refrigerators in construction, utility, and relevant notifications, including a 2011 notification specifically excluding deep freezers from the Air Conditioner and Refrigerator category. The Revenue failed to prove that deep freezers fall under the higher tax entry and relied only on the assessing officer's opinion. The court dismissed all sales tax revisions and ruled in favor of the respondent-assessee. Case-Laws VAT / Sales Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308130