https://www.taxtmi.com/caselaws?id=161697 The classification of an electronic buzzar depended on its functional character, and the first appellate authority and Tribunal found on inspection and the material before them that it operated as a sound-and-light signalling device in an indicator system. On that factual basis, it answered item 2.10 under the heading "Control and instrumentation products" in Notification S.R.O. No. 371 of 1992 and was treated as eligible for the concessional rate of tax. The revision court found no basis to disturb those concurrent factual findings, and the challenge failed. en-us Wed, 18 Jun 2003 00:00:00 +0530 Tue, 04 Feb 2014 15:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161697 The classification of an electronic buzzar depended on its functional character, and the first appellate authority and Tribunal found on inspection and the material before them that it operated as a sound-and-light signalling device in an indicator system. On that factual basis, it answered item 2.10 under the heading "Control and instrumentation products" in Notification S.R.O. No. 371 of 1992 and was treated as eligible for the concessional rate of tax. The revision court found no basis to disturb those concurrent factual findings, and the challenge failed. Case-Laws VAT and Sales Tax Wed, 18 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161697