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2009 (3) TMI 954 - HC - VAT and Sales TaxLPG pressure regulators - whether inseparable from LPG cylinders and, as such, they are part and parcel of cylinders? Held that:- Pressure regulators cannot form part of the utensils to which the notification dated May 25, 2006 is applicable. That being so, no error of law committed either by the Full Bench of the Commercial Tax Tribunal or by the Additional Commissioner, Commercial Tax in holding that LPG pressure regulators are not containers and as such the tax payable on LPG pressure regulators is 12.5 per cent applicable to unclassified items and not four per cent which is applicable to the utensils. Revision dismissed.
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