Classification of goods - seat covers - cycle locks - if it ...

VAT and Sales Tax

March 2, 2021

Classification of goods - seat covers - cycle locks - if it appears that items in issue can be/are used both for cycle rickshaw and cycles also, then they will have to be considered as "parts" unless specifically excluded by the statute and the benefit of the rate of tax under Entry-12 will have to be given to the items in question notwithstanding that they may also be used for cycle/bicycle also - It is a well settled proposition of law that the words used in a statue must be understood in the ordinary and popular sense and not in any technical sense. - HC

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Classification of goods - seat covers - cycle locks - if it ...

VAT and Sales Tax

March 2, 2021

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