https://www.taxtmi.com/caselaws?id=164365 A solid-state voltage stabilizer was held to fall within the electronic goods entries of the applicable notification and connected circular, so it had to be classified and taxed as electronic goods rather than electrical goods. The prior interpretation of the relevant entries, which expressly covered solid-state stabilizers and servo control voltage stabilizers, was treated as controlling. That classification was further reinforced by the assessing authority's treatment of the same commodity as electronic goods in other assessment years. en-us Tue, 05 Aug 2008 00:00:00 +0530 Tue, 22 Apr 2014 18:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164365 A solid-state voltage stabilizer was held to fall within the electronic goods entries of the applicable notification and connected circular, so it had to be classified and taxed as electronic goods rather than electrical goods. The prior interpretation of the relevant entries, which expressly covered solid-state stabilizers and servo control voltage stabilizers, was treated as controlling. That classification was further reinforced by the assessing authority's treatment of the same commodity as electronic goods in other assessment years. Case-Laws VAT and Sales Tax Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164365