HP Fully Automatic ATS Control Panel, Motor Starter Panel Board falls under ‘Accessories’ as per OVAT Act: Orissa HC [Read Order]

HP Fully Automatic ATS Control Panel - HP - Automatic ATS Control Panel - ATS Control Panel - Motor Starter Panel Board - Accessories - OVAT Act - Orissa High Court - Taxscan

The Orissa High Court has held that HP’s fully automatic Auto-Transformer Starter (ATS) control panel, and motor starter panel board fall under ‘accessories’  as per Odisha Value Added Tax Act, 2004 (OVAT Act). M/s. Corporate Engineers and Associates, a partnership firm, has approached the Court challenging the Order passed by the Odisha Sales Tax Tribunal…

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