Court :
COURT OF COMMISSIONER DEPARTMENT OF TRADE AND TAXES GOVERNMENT OF N.C.T. OF DELHI VYAPAR BHAVAN, NEW DELHI
Brief :
In this determination, in context of the question "What is the rate of tax upon Electric Motors and Switch gears/starters which are used as a part of Machinery”, it is held that the subject items do not find any place in any of the schedules of Act, and thus are a general unspecified items falling u/s 4(1)(e) of DVAT Act 2004 and attract VAT @ 12.5%.
Citation :
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