https://www.taxtmi.com/caselaws?id=163247 An electronic push button telephone was classified as electronic goods rather than as an ordinary telephone, because its commercial and functional identity showed it to be an electronically programmed instrument capable of storing messages and numbers. The general entry for telephones covered conventional sound-transmitting telephones, not electronically operated push button models. The tax-reducing notification for electronic goods supported concessional treatment while it remained in force, so the concessional rate applied only for that notified period, with normal assessment thereafter. en-us Thu, 10 Aug 2006 00:00:00 +0530 Thu, 27 Mar 2014 14:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163247 An electronic push button telephone was classified as electronic goods rather than as an ordinary telephone, because its commercial and functional identity showed it to be an electronically programmed instrument capable of storing messages and numbers. The general entry for telephones covered conventional sound-transmitting telephones, not electronically operated push button models. The tax-reducing notification for electronic goods supported concessional treatment while it remained in force, so the concessional rate applied only for that notified period, with normal assessment thereafter. Case-Laws VAT and Sales Tax Thu, 10 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163247