https://www.taxtmi.com/caselaws?id=162030 A concessional sales tax notification that adopts a specific list of electronic items must be applied as listed, and plastic film capacitors expressly included in that list could not be excluded by a separate functional or user-based test. The clarificatory memorandum adopting the Electronics Commission list continued to govern later substantially similar Government Orders, so the capacitors qualified as electronic goods or electronic components for concessional tax treatment. The revisions were also maintainable because the Tribunal had recorded a conclusive finding on the item's non-electronic character, leaving a definitive issue for challenge. The Tribunal's orders were therefore set aside and concessional tax benefit was upheld. en-us Mon, 31 Oct 2005 00:00:00 +0530 Fri, 14 Feb 2014 16:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162030 A concessional sales tax notification that adopts a specific list of electronic items must be applied as listed, and plastic film capacitors expressly included in that list could not be excluded by a separate functional or user-based test. The clarificatory memorandum adopting the Electronics Commission list continued to govern later substantially similar Government Orders, so the capacitors qualified as electronic goods or electronic components for concessional tax treatment. The revisions were also maintainable because the Tribunal had recorded a conclusive finding on the item's non-electronic character, leaving a definitive issue for challenge. The Tribunal's orders were therefore set aside and concessional tax benefit was upheld. Case-Laws VAT and Sales Tax Mon, 31 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162030