https://www.taxtmi.com/caselaws?id=243793 Speakers were treated as electronic goods covered by the concessional notification because they fell within the scope of items sold with car radios, radios and TV sets, which are electronic in nature. Although Entry 11 of the First Schedule separately covered sound transmitting equipment including loudspeakers and spare parts, the reduced rate under G.O.P.No.187 CT & RE dated 30.03.1990 applied to electronic goods and components not excluded from its ambit. The higher general rate was therefore not sustainable, and the concessional rate of tax applied. en-us Fri, 08 Nov 2013 00:00:00 +0530 Wed, 15 Jan 2014 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243793 Speakers were treated as electronic goods covered by the concessional notification because they fell within the scope of items sold with car radios, radios and TV sets, which are electronic in nature. Although Entry 11 of the First Schedule separately covered sound transmitting equipment including loudspeakers and spare parts, the reduced rate under G.O.P.No.187 CT & RE dated 30.03.1990 applied to electronic goods and components not excluded from its ambit. The higher general rate was therefore not sustainable, and the concessional rate of tax applied. Case-Laws VAT and Sales Tax Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243793