https://www.taxtmi.com/caselaws?id=158958 The High Court dismissed the reference in default due to the applicant's non-appearance and failure to provide evidence supporting the tax liability on voltage stabilizers. The Court upheld the assessing authority's decision to tax voltage stabilizers as accessories to electric and electronic equipment at 13.5% under the Madhya Pradesh General Sales Tax Act, 1958, rather than at 10% as a residual item. The applicant's lack of participation led to the dismissal of the reference with no order as to costs. en-us Wed, 07 Feb 1996 00:00:00 +0530 Mon, 11 Nov 2013 16:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158958 The High Court dismissed the reference in default due to the applicant's non-appearance and failure to provide evidence supporting the tax liability on voltage stabilizers. The Court upheld the assessing authority's decision to tax voltage stabilizers as accessories to electric and electronic equipment at 13.5% under the Madhya Pradesh General Sales Tax Act, 1958, rather than at 10% as a residual item. The applicant's lack of participation led to the dismissal of the reference with no order as to costs. Case-Laws VAT and Sales Tax Wed, 07 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158958