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of <h1>Court upholds classification of 'inverter' under specific notification for electronic components</h1> <h3>Commissioner Trade Tax Versus Luminous Electronics Ltd.</h3> Commissioner Trade Tax Versus Luminous Electronics Ltd. - TMI The High Court of Allahabad dismissed the State's revision for the assessment year 2006-07 regarding the classification of 'inverter' under a specific notification related to electronic components. The Court upheld the Tribunal's decision that an inverter falls under the said notification.
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