https://www.taxtmi.com/caselaws?id=152910 Classification under the U.P. Sales Tax Act turned on the essential nature of the goods as described in Notification No. ST-1738/X-1012-1963. Record players were treated as gramophones because their core function remained sound reproduction from records, and records were covered as sound discs capable of producing recorded sound on the appropriate apparatus; record changers were excluded because they only facilitated changing records and were not a necessary component of sound reproduction. Transistor radio sets were treated as radios within the wireless reception entry because transistors did not alter their essential character as receiving and amplifying instruments. The notified category therefore covered record players, records and transistor radio sets, but not record changers. en-us Fri, 13 Apr 1979 00:00:00 +0530 Fri, 12 Jul 2013 17:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152910 Classification under the U.P. Sales Tax Act turned on the essential nature of the goods as described in Notification No. ST-1738/X-1012-1963. Record players were treated as gramophones because their core function remained sound reproduction from records, and records were covered as sound discs capable of producing recorded sound on the appropriate apparatus; record changers were excluded because they only facilitated changing records and were not a necessary component of sound reproduction. Transistor radio sets were treated as radios within the wireless reception entry because transistors did not alter their essential character as receiving and amplifying instruments. The notified category therefore covered record players, records and transistor radio sets, but not record changers. Case-Laws VAT and Sales Tax Fri, 13 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152910