Supreme Court · 2010 INSC 502 · Decided 11 August 2010
The Commissioner of Trade Tax, U.P. v. S/S. Parikh Gramodyog Sansthan
- Court
- Supreme Court of India
- Citation
- 2010 INSC 502 · [2010] 9 S.C.R. 881
- Case number
- CIVIL APPEAL No. 651/2005
- Decided
- 11 August 2010
- Bench
- D.K. JAIN, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
UP. Trade Tax Act, 1948 - Entry 74 (f) and amended Entry 74 (a)(iii) - 'Voltage Stabilizer' - Levy of sales tax - Classification of, as 'electrical goods' under Entry No. 16 of c the Schedule or as 'electronic goods' under Entry No. 7 4(f) - Held: Automatic voltage stabilizer involves the of electronic components - Many of its components might use electricity but that cannot be the sole reason for classifying it as an electrical goods - Electrical D device can be electronic device, but electronic device cannot be electrical device - Thus, taking into consideration the components,
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