OVAT: No concessional VAT on Tyre, Tube & Flaps sold with Tractor-Trolley

Maa Santoshi Engineering Jaipatna Vs State of Odisha (Orissa High Court) A. The question whether the Tribunal was legally justified to tax tyre, tube and flaps when sold along with tractor-trolley as a single unit to be taxed separately @ 12.5% [up to 31.03.2011] and 13.5% [after 01.04.2011] and tractor-trolley without tyre, tube and flaps will be sold @ 4% is answered in the positive, i.e., in favour of the opposite party-Revenue and against the petitioner-dealer. B. The question whether the dispute being the rate of tax the confirmation of penalty by the Tribunal is correct in law is answere...