Tyre, Tube and Flaps sold along with Tractor-Trolley Not Eligible for Concessional Rate of VAT: Orissa HC [Read Order]

By Rasheela Basheer - On January 10, 2023 7:45 pm - 2 mins read

Tyre, Tube and Flaps - Tractor-Trolley - Tyre - Tube - Flaps - VAT - Concessional Rate of VAT - Orissa High Court - Concessional Rate - taxscan

A division bench of the Orissa High Court headed by the Chief Justice has held that the tyre, tube and flaps when sold along with tractor-trolley as a single unit to be taxed separately @ 12.5% and 13.5% [after 01.04.2011] and tractor-trolley without tyre, tube and flaps will be sold @ 4% under the provisions…

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