https://www.taxtmi.com/caselaws?id=159693 Yoke rings, ferrite rods and antenna rods were held to fall within a taxing notification that expressly included electronic goods, electronic components, parts and materials. Because the goods functioned as components in television sets and possessed ferrite magnetic properties, they satisfied the notified description and qualified for the concessional sales tax rate. A prior decision on computer stationery was distinguished as turning on the absence of a separate memo, not on the meaning of electronic components. The Revenue's revision failed and the Tribunal's grant of concessional tax benefit was upheld. en-us Tue, 09 Jun 1998 00:00:00 +0530 Fri, 29 Nov 2013 15:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159693 Yoke rings, ferrite rods and antenna rods were held to fall within a taxing notification that expressly included electronic goods, electronic components, parts and materials. Because the goods functioned as components in television sets and possessed ferrite magnetic properties, they satisfied the notified description and qualified for the concessional sales tax rate. A prior decision on computer stationery was distinguished as turning on the absence of a separate memo, not on the meaning of electronic components. The Revenue's revision failed and the Tribunal's grant of concessional tax benefit was upheld. Case-Laws VAT and Sales Tax Tue, 09 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159693