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2015 (11) TMI 1390 - HC - VAT and Sales TaxRate of tax - Levy of tax on sale of Battery-parts - claim of the assessee was that rate of tax is to be levied treating it to be on the rate applicable on motor-parts - Held that:- even if some parts of Battery or Battery-parts can be said to be sold for other purposes but primarily it is meant for motorcars. - general rate would not be applicable as Batery and its parts in common parlance is said to be fitted in motorcars. In the case of Commissioner of Sales Tax, Maharashtra State, Bombay v. Acme Mfg. Co. Ltd. [1990 (3) TMI 327 - BOMBAY HIGH COURT], the questions before the Bombay High Court was whether perkins inlet and exhaust valves sold by the assessee were components of diesel engine or not, and whether particular rate is applicable or not? The Bombay High Court, after analysing the material on record came to the conclusion and opined that the diesel engines of which valves were manufactured by the assessee are component parts used in the manufacture of trucks i.e. a motor-vehicles. - Further decision in the case of Bits & Bites [2011 (3) TMI 1516 - RAJASTHAN HIGH COURT] followed. - Decided against Revenue.
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