Transformer was an accessory to manufacture fertilizer; entitled for concessional rate of tax

CST & VAT: U.P. VAT - Where assessee was engaged in manufacture of fertilizer and Assessing Authority had issued a recognition certificate to it for purchase of raw material, accessories and component parts at concessional rate of tax and it had purchased transformer at concessional rate of tax, transformer was accessories to manufacutre of fertilizer entitled for concessional rate of tax