Batteries manufactured for use in Railway Coaches form part of coaches per se; VAT at 4% instead of

CST & VAT : Where assessee was engaged in manufacture of various types of batteries as per specifications given by Ministry of Railways and it sold said batteries to railways for use in rail engines, wagons, coaches, etc., batteries sold to railways formed part of railway coaches, engines and wagons and would fall under Entry No. 76 of Third Schedule of Karnataka Value Added Tax Act, 2005