https://www.taxtmi.com/caselaws?id=247442 Electronic gas lighters were held not to be electronic goods under item 41(c) of the First Schedule, because the record supported the finding that they were manually operated lighters and not devices operated by electricity or electronic components. The authorities' concurrent classification under Entry 123 was sustained on the basis of the sample produced, commercial understanding of the product, and departmental clarifications, and the assessee's failure to maintain or produce supporting purchase and sale records weakened its challenge. A different view taken in another jurisdiction and reliance on dictionary meaning did not displace the concurrent factual findings. Classification under Entry 123 at 8% was upheld and the revision was dismissed. en-us Thu, 19 Apr 2012 00:00:00 +0530 Wed, 20 Aug 2014 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247442 Electronic gas lighters were held not to be electronic goods under item 41(c) of the First Schedule, because the record supported the finding that they were manually operated lighters and not devices operated by electricity or electronic components. The authorities' concurrent classification under Entry 123 was sustained on the basis of the sample produced, commercial understanding of the product, and departmental clarifications, and the assessee's failure to maintain or produce supporting purchase and sale records weakened its challenge. A different view taken in another jurisdiction and reliance on dictionary meaning did not displace the concurrent factual findings. Classification under Entry 123 at 8% was upheld and the revision was dismissed. Case-Laws VAT and Sales Tax Thu, 19 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247442