https://www.taxtmi.com/caselaws?id=163696 A residuary entry under a trade tax notification cannot be applied without first determining whether the goods fall within a specific enumerated category; the Tribunal had to reconsider whether the goods were "passive components" under clause (i) before treating them as "all other electronic goods" under clause (iii). The Tribunal also had to examine the effect of the concessional Central Sales Tax notification granting a two per cent rate on inter-State sales of electronic goods, including whether the availability of forms C or D affected that concession. The order was set aside and the matters were remitted for fresh adjudication on classification and concessional rate applicability. en-us Thu, 04 Oct 2007 00:00:00 +0530 Mon, 22 Dec 2014 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163696 A residuary entry under a trade tax notification cannot be applied without first determining whether the goods fall within a specific enumerated category; the Tribunal had to reconsider whether the goods were "passive components" under clause (i) before treating them as "all other electronic goods" under clause (iii). The Tribunal also had to examine the effect of the concessional Central Sales Tax notification granting a two per cent rate on inter-State sales of electronic goods, including whether the availability of forms C or D affected that concession. The order was set aside and the matters were remitted for fresh adjudication on classification and concessional rate applicability. Case-Laws VAT and Sales Tax Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163696