https://www.taxtmi.com/caselaws?id=458285 Electric motors used exclusively to operate plant and machinery are treated as capital goods under Entry 27 of Schedule IV of the Rajasthan Value Added Tax Act, 2003, because the entry is understood to cover not only plant and machinery but also their parts and accessories. The text relies on an earlier final order on the same classification issue and states that, where the Revenue does not dispute the use, such motors are not to be placed in the residuary category. The operative legal point is that functional use with plant and machinery supports classification as capital goods under Entry 27. en-us Thu, 10 Aug 2023 00:00:00 +0530 Fri, 18 Oct 2024 19:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458285 Electric motors used exclusively to operate plant and machinery are treated as capital goods under Entry 27 of Schedule IV of the Rajasthan Value Added Tax Act, 2003, because the entry is understood to cover not only plant and machinery but also their parts and accessories. The text relies on an earlier final order on the same classification issue and states that, where the Revenue does not dispute the use, such motors are not to be placed in the residuary category. The operative legal point is that functional use with plant and machinery supports classification as capital goods under Entry 27. Case-Laws VAT / Sales Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458285