Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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Taxability of Compact Disc – Electronic good or not – There is no utility of compact disc independently – It become useful only in music system/equipment – Hence, same will have to be treated under category of “electronic goods” - HC