https://www.taxtmi.com/caselaws?id=159718 Computer stationery was examined against the sales tax schedules and prior Government Orders to determine whether it qualified as electronic goods for concessional treatment. The Court noted that it did not fall within item 38 of the First Schedule as electronic equipment, parts or accessories, and was ordinarily paper under item 19 of the Sixth Schedule. At the same time, the Court observed that the department and trade had earlier understood "electronic goods" to include consumables and peripherals, and that computer stationery had been treated as eligible for concession under earlier orders and clarifications. The later Government Order repeated the definition, but the absence of a fresh clarificatory memo left its effect uncertain, so the Government was directed to decide the issue and notify its view. en-us Thu, 12 Mar 1998 00:00:00 +0530 Fri, 29 Nov 2013 18:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159718 Computer stationery was examined against the sales tax schedules and prior Government Orders to determine whether it qualified as electronic goods for concessional treatment. The Court noted that it did not fall within item 38 of the First Schedule as electronic equipment, parts or accessories, and was ordinarily paper under item 19 of the Sixth Schedule. At the same time, the Court observed that the department and trade had earlier understood "electronic goods" to include consumables and peripherals, and that computer stationery had been treated as eligible for concession under earlier orders and clarifications. The later Government Order repeated the definition, but the absence of a fresh clarificatory memo left its effect uncertain, so the Government was directed to decide the issue and notify its view. Case-Laws VAT and Sales Tax Thu, 12 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159718