https://www.taxtmi.com/caselaws?id=231282 Classification of Inverters and UPSSs depended on whether they were taxable as electrical goods at the higher rate or as electronic components or power supply devices at the lower rate under the U.P. Trade Tax Act rate entries. The Court noted that resolving the dispute required technical material, common parlance understanding, and detailed factual inquiry, so it could not be conclusively decided in summary writ jurisdiction. The matter on Inverters and UPSSs was remitted to the Assessing Authority for fresh decision, while the assessment for items other than Inverters and UPSSs was sustained. en-us Mon, 15 Apr 2013 00:00:00 +0530 Fri, 19 Apr 2013 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231282 Classification of Inverters and UPSSs depended on whether they were taxable as electrical goods at the higher rate or as electronic components or power supply devices at the lower rate under the U.P. Trade Tax Act rate entries. The Court noted that resolving the dispute required technical material, common parlance understanding, and detailed factual inquiry, so it could not be conclusively decided in summary writ jurisdiction. The matter on Inverters and UPSSs was remitted to the Assessing Authority for fresh decision, while the assessment for items other than Inverters and UPSSs was sustained. Case-Laws VAT and Sales Tax Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231282