CTO ANTI EVASION CIRCLE III RAJASTHAN JAIPUR v. M/S PRASOON ENTERPRISES JAIPUR PROPRIETOR
Supreme Court of India | 2019 INSC 404 | Diary 10102/2017
Status
ROP - of Main Case
Decided On
26-03-2019
Bench
HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE and HON'BLE MR. JUSTICE DINESH MAHESHWARI
Petitioner
CTO ANTI EVASION CIRCLE III RAJASTHAN JAIPUR
Respondent
M/S PRASOON ENTERPRISES JAIPUR PROPRIETOR
Citation
2019 INSC 404
Primary Holding
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.
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