https://www.taxtmi.com/caselaws?id=68900 Telephone cables were treated as electrical goods under the residuary schedule entry rather than as sound-transmitting equipment under the special entry, so they were taxable at 9 per cent. Sales to the Integral Coach Factory, being part of Indian Railways and acting on behalf of the President of India, qualified for the concessional rate available to sales to Indian Railways and Central Government departments. The turnover covered by that concession was taxed at 3 per cent, while the balance of the assessment remained undisturbed, resulting in partial relief to the assessee. en-us Thu, 30 Dec 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68900 Telephone cables were treated as electrical goods under the residuary schedule entry rather than as sound-transmitting equipment under the special entry, so they were taxable at 9 per cent. Sales to the Integral Coach Factory, being part of Indian Railways and acting on behalf of the President of India, qualified for the concessional rate available to sales to Indian Railways and Central Government departments. The turnover covered by that concession was taxed at 3 per cent, while the balance of the assessment remained undisturbed, resulting in partial relief to the assessee. Case-Laws Income Tax Thu, 30 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68900