https://www.taxtmi.com/caselaws?id=161268 An inclusive fiscal notification covering electronic systems, instruments, appliances, apparatus, equipment, components, parts and materials was construed broadly, so connectors used to join cables were treated as electronic goods. Because the materials showed connectors were recognised as electronic components, a narrow exclusionary reading was rejected as unsustainable. The concessional four per cent rate therefore applied to the goods within the notification's scope. en-us Mon, 10 Mar 2003 00:00:00 +0530 Sat, 11 Jan 2014 12:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161268 An inclusive fiscal notification covering electronic systems, instruments, appliances, apparatus, equipment, components, parts and materials was construed broadly, so connectors used to join cables were treated as electronic goods. Because the materials showed connectors were recognised as electronic components, a narrow exclusionary reading was rejected as unsustainable. The concessional four per cent rate therefore applied to the goods within the notification's scope. Case-Laws VAT and Sales Tax Mon, 10 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161268