https://www.taxtmi.com/caselaws?id=159085 Batteries manufactured by the assessee were treated as eligible for concessional duty because the relevant Government Order broadly covered electronic goods and expressly incorporated an external clarification and list prepared by the Electronics Commission. That incorporated list specifically placed batteries under electronic components, so the concession extended to the assessee's products. The same interpretation applied to the corresponding Government Order under the Central Sales Tax Act because the listed items were identical. The Revenue failed to dislodge the Tribunal's view, and the tax revision cases were dismissed. en-us Tue, 18 Aug 1998 00:00:00 +0530 Fri, 15 Nov 2013 14:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159085 Batteries manufactured by the assessee were treated as eligible for concessional duty because the relevant Government Order broadly covered electronic goods and expressly incorporated an external clarification and list prepared by the Electronics Commission. That incorporated list specifically placed batteries under electronic components, so the concession extended to the assessee's products. The same interpretation applied to the corresponding Government Order under the Central Sales Tax Act because the listed items were identical. The Revenue failed to dislodge the Tribunal's view, and the tax revision cases were dismissed. Case-Laws VAT and Sales Tax Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159085