C.A. No. 003198 / 2019
CTO ANTI EVASION CIRCLE III RAJASTHAN JAIPUR vs M/S PRASOON ENTERPRISES JAIPUR PROPRIETOR
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE and HON'BLE MR. JUSTICE DINESH MAHESHWARI
Order Date
26-03-2019
Citation
2019 INSC 404
Filed On
30-03-2017 12:00 AM
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AI Summary
Under the VAT classification framework, an accessory or component is treated as a "part" of a machine or equipment if that machine is incomplete or cannot effectively function without it, and is consequently taxable under the specific entry applicable to such equipment rather than the residuary entry.