https://www.taxtmi.com/caselaws?id=211766 An automatic voltage stabilizer was treated as electronic goods, not electrical goods, for tax classification under the relevant U.P. Trade Tax entries. The Court focused on the product's nature, components, purpose and working, noting that it was made of electronic components and operated on electronic principles to regulate voltage. The presence of some electrical parts did not by itself make the commodity electrical goods. Applying that functional test, the classification was upheld in favour of treating the stabilizer as electronic goods. en-us Wed, 11 Aug 2010 00:00:00 +0530 Thu, 15 Mar 2012 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211766 An automatic voltage stabilizer was treated as electronic goods, not electrical goods, for tax classification under the relevant U.P. Trade Tax entries. The Court focused on the product's nature, components, purpose and working, noting that it was made of electronic components and operated on electronic principles to regulate voltage. The presence of some electrical parts did not by itself make the commodity electrical goods. Applying that functional test, the classification was upheld in favour of treating the stabilizer as electronic goods. Case-Laws VAT and Sales Tax Wed, 11 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211766