OVAT Act: Automatic ATS Control Panel & Motor Starter Panel Board are ‘Accessories’

Corporate Engineers and Associates Vs State of Odisha (Orissa High Court)

Orissa High Court held that 150 HP Fully Automatic ATS (Auto-Transformer Starter) Control Panel, Motor Starter Panel Board and other Control Panel is comprehended in the term “accessories” under OVAT Act which attracts a rate of tax @ 4% for the tax periods prior to 01.04.2012 and @5% for the tax periods commencing from 01.04.2012 to the periods of assessment.

Facts- M/s. Corporate Engineers and

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