https://www.taxtmi.com/caselaws?id=780534 Tax classification under a popular or commercial understanding, not a scientific test, led to the view that solar cells are not covered by the expression "all kinds of dry cells/batteries" because they generate electricity from sunlight rather than store it for use. Under the first-stage levy scheme, tax is exigible only at the notified stage, and liability does not shift to a second-stage dealer merely because the first-stage dealer failed to pay. Where the dealer acted in line with the forms and assessment practice then in force, the primary levy remains on the dealer on whom the statute fastens it. en-us Mon, 13 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780534 Tax classification under a popular or commercial understanding, not a scientific test, led to the view that solar cells are not covered by the expression "all kinds of dry cells/batteries" because they generate electricity from sunlight rather than store it for use. Under the first-stage levy scheme, tax is exigible only at the notified stage, and liability does not shift to a second-stage dealer merely because the first-stage dealer failed to pay. Where the dealer acted in line with the forms and assessment practice then in force, the primary levy remains on the dealer on whom the statute fastens it. Case-Laws VAT / Sales Tax Mon, 13 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780534