https://www.taxtmi.com/caselaws?id=165387 L.P. records/discs were held not to qualify as electronic goods or as parts and accessories of electronic systems merely because they operated in an electronic player. The fact that the discs were used in electronic mode was insufficient to bring them within the concessional entry for electronic goods, and they were also not covered by the gramophone record entry on that footing. As the goods did not fit either specific Schedule entry, they were assessable under the general multi-point levy provision for unenumerated goods. The revisional order restoring assessment under the specific entry was set aside. en-us Thu, 10 Mar 2011 00:00:00 +0530 Tue, 16 Sep 2014 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165387 L.P. records/discs were held not to qualify as electronic goods or as parts and accessories of electronic systems merely because they operated in an electronic player. The fact that the discs were used in electronic mode was insufficient to bring them within the concessional entry for electronic goods, and they were also not covered by the gramophone record entry on that footing. As the goods did not fit either specific Schedule entry, they were assessable under the general multi-point levy provision for unenumerated goods. The revisional order restoring assessment under the specific entry was set aside. Case-Laws VAT and Sales Tax Thu, 10 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165387