Court rules stabilizers to be taxed as electrical goods, not TV accessories. Tribunal decision upheld. Petition dismissed.

The High Court of Andhra Pradesh held that stabilizers should be taxed as electrical goods, not as accessories to televisions. The Tribunal's decision was upheld, and the petition was dismissed.

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The High Court of Andhra Pradesh held that stabilizers sold by the respondent should be taxed as electrical goods under entry No. 38, not as accessories to televisions under entry No. 3. The Tribunal's view was upheld, and the petition was dismissed. (1990 (2) TMI 297)

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