https://www.taxtmi.com/caselaws?id=157295 The Tribunal upheld the original assessments for the years 1973-74 and 1974-75 under the Tamil Nadu General Sales Tax Act and Central Sales Tax Act. It determined that PVC cables should be taxed as electrical goods, not as parts of motor vehicles, rejecting the higher tax rates imposed by the revenue authorities. The Tribunal found the division for tax purposes based on the cables' use in automobile wiring to be erroneous and dismissed the petitions without costs. en-us Tue, 26 Feb 1991 00:00:00 +0530 Thu, 03 Oct 2013 17:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157295 The Tribunal upheld the original assessments for the years 1973-74 and 1974-75 under the Tamil Nadu General Sales Tax Act and Central Sales Tax Act. It determined that PVC cables should be taxed as electrical goods, not as parts of motor vehicles, rejecting the higher tax rates imposed by the revenue authorities. The Tribunal found the division for tax purposes based on the cables' use in automobile wiring to be erroneous and dismissed the petitions without costs. Case-Laws VAT and Sales Tax Tue, 26 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157295