PR. COMMISSIONER OF INCOME TAX vs. PALSANA GRAM SEWA SAHKARI SAMITI LIMITED
ITA/26/2022HC Rajasthan15 Jan 2025
Bench: INDERJEET SINGH,VINOD KUMAR BHARWANI
Section 39(1)Section 62(1)Section 65(1)Section 69(1)
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VAT Act does not mention accessories for the purpose of
taxing the items/product at 4%.
11. Now, we shall analyse Entry 53 of Schedule III of
the KVAT Act read with the Notification No. FD 43 CSL 07(02)
dated April 4, 2007 issued by the State Government, which is
for consideration in these present Revision Petitions before
