Transfer of residence concession upheld for household electronics purchased abroad during employment and supported by purchase records.

Transfer of residence concession was held applicable to a video cassette recorder, music system and recorded video cassettes where bills and supporting literature showed the goods were purchased during the petitioner's employment abroad and had been introduced in Dubai before purchase. The rejection based on absence of warranty and alleged non-use abroad was found unjustified on the record. The petitioner was therefore entitled to the concession for the disputed items.

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Issues: Whether the petitioner was entitled to transfer of residence concession in respect of the video cassette recorder, music system and recorded video cassettes.

Analysis: The petitioner produced bills and supporting literature showing that the video cassette recorder had been introduced in Dubai before its purchase and that the goods were acquired during the period of employment abroad. The items were of small value, and the record indicated purchase during the petitioner's stay in Dubai. In these circumstances, the rejection of the concession on the ground of absence of warranty and alleged lack of use abroad was not justified.

Conclusion: The petitioner was entitled to the transfer of residence concession for the disputed items.

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