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2017 (3) TMI 668 - HC - VAT and Sales TaxRate of tax - Levy of tax on sale of Battery-parts - whether the battery plates and battery material is part of the battery or not? - Held that: - reliance was placed in the case of Assistant Commercial Tax Officer Vs. M/s. Swastik Agencies, Ajmer [2015 (11) TMI 1390 - RAJASTHAN HIGH COURT] where it has been held that battery parts are also to be considered as part of battery and the same rate should be applied - petition dismissed - decided against Revenue.
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