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of <h1>Allahabad HC quashes 10% tax on UPS as 'electronic goods', orders reassessment</h1> <h3>M/s P.C.I. Limited Versus State Of U.P. & Others</h3> M/s P.C.I. Limited Versus State Of U.P. & Others - TMI The Allahabad High Court set aside the assessment order related to the taxability of Uninterrupted Power Supply (UPS) at 10% as 'electronic goods'. The matter was remanded back to the Assessing Authority for a fresh decision based on a previous court decision. The writ petition was disposed of accordingly. (Case citation: 2013 (3) TMI 642 - Allahabad High Court)
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