Supreme Court · 2007 INSC 1050 · Decided 12 October 2007
State of Andhra Pradesh and ANR. v. M/S Concap Capacitors, Balanagar, Hyderabad and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1050 · [2007] 11 S.C.R. 140
- Case number
- CIVIL APPEAL No. 4832/2007
- Decided
- 12 October 2007
- Bench
- C.K. THAKKER, ALTAMAS KABIR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
,\- Sales Tax-On 'Capacitors '-The item classified as 'electronic f c good' by Electronic Commission-By Government Orders, electronic items exigible to concessional rate of tax-Asses sees claiming concessional rate of tax on 'Capacitors '-Claim negated by Authorities-Tribunal holding the item as for determination to the Authorities-High Court D holding the item exigible to concessional tax as 'electronic good'- On appeal, held: 'Capacitor' is an 'electronic good' and hence is to be taxed at concessional rate-Ta.,y has to be levied on the basis of ~ classification done by Electronic
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