https://www.taxtmi.com/caselaws?id=161333 Speakers sold for use with car stereos were treated as accessories to electronic goods under Entry 55, because Entry 55 covers electronic systems, instruments, apparatus and appliances, together with their spare parts and accessories. Entry 134, which covers loudspeakers and similar sound transmitting equipment, was held inapplicable on these facts since a speaker attached to a car stereo functions as part of that electronic system rather than as a standalone loudspeaker. The goods were therefore correctly classified under Entry 55 and not Entry 134, and the revision failed. en-us Mon, 06 Sep 2010 00:00:00 +0530 Sat, 03 May 2014 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161333 Speakers sold for use with car stereos were treated as accessories to electronic goods under Entry 55, because Entry 55 covers electronic systems, instruments, apparatus and appliances, together with their spare parts and accessories. Entry 134, which covers loudspeakers and similar sound transmitting equipment, was held inapplicable on these facts since a speaker attached to a car stereo functions as part of that electronic system rather than as a standalone loudspeaker. The goods were therefore correctly classified under Entry 55 and not Entry 134, and the revision failed. Case-Laws VAT and Sales Tax Mon, 06 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161333