https://www.taxtmi.com/caselaws?id=161522 The Allahabad High Court ruled in favor of the applicant, a company dealing in electronic goods, in a case concerning the classification of certain goods like ECG machines and defibrillators for taxation purposes. The court held that the items in question, being microprocessor-based and controlled electronically, met the criteria to be classified as electronic goods. Consequently, the court overturned the decision of the assessing officer and appellate authorities, directing the department to refund any excess tax collected from the applicant within a specified timeframe. en-us Mon, 28 Apr 2003 00:00:00 +0530 Fri, 31 Jan 2014 14:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161522 The Allahabad High Court ruled in favor of the applicant, a company dealing in electronic goods, in a case concerning the classification of certain goods like ECG machines and defibrillators for taxation purposes. The court held that the items in question, being microprocessor-based and controlled electronically, met the criteria to be classified as electronic goods. Consequently, the court overturned the decision of the assessing officer and appellate authorities, directing the department to refund any excess tax collected from the applicant within a specified timeframe. Case-Laws VAT and Sales Tax Mon, 28 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161522