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Railway Batteries Classified as 'Part Thereof' Under Entry 76, Taxed u/s 4(1)(a) KVAT Act.

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....Rate of Tax - KVAT - it is clear that the battery is an integral part of the railway coaches, engines and wagons and falls under the ‘part thereof’ under Entry 76 - it has to be taxed under Section 4(1)(a) - HC....

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