Court :
COURT OF COMMISSIONER DEPARTMENT OF TRADE AND TAXES GOVERNMENT OF N.C.T. OF DELHI VYAPAR BHAVAN, NEW DELHI
Brief :
1. Suretech International :Held equipment for recovery and peak performance of batteries being subject matter of determination, do not form part of “ Renewable energy devices and spare parts” covered under item no. 58 of third schedule to DVAT ACT, 2004" and is taxable under general unspecified items falling u/s 4(1)(e) of DVAT Act 2004 and attract VAT @ 12.5%.
Citation :
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