https://www.taxtmi.com/caselaws?id=798382 Multi-valve CNG/LPG gas kits, cylinders and containers used exclusively in motor vehicles fall within the motor-vehicle accessories category rather than the separate LPG cylinders and containers entry. Classification depends on whether the goods serve as an adjunct, accompaniment or addition enabling convenient, effective or comfortable motor-vehicle use; indispensability to vehicle operation is not required. Their undisputed exclusive motor-vehicle use supports accessory classification, resulting in taxation at the higher rate applicable to motor-vehicle accessories. en-us Thu, 20 Aug 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798382 Multi-valve CNG/LPG gas kits, cylinders and containers used exclusively in motor vehicles fall within the motor-vehicle accessories category rather than the separate LPG cylinders and containers entry. Classification depends on whether the goods serve as an adjunct, accompaniment or addition enabling convenient, effective or comfortable motor-vehicle use; indispensability to vehicle operation is not required. Their undisputed exclusive motor-vehicle use supports accessory classification, resulting in taxation at the higher rate applicable to motor-vehicle accessories. Case-Laws VAT / Sales Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798382