https://www.taxtmi.com/caselaws?id=167679 The essential and predominant character test determined classification of musical instruments fitted with electronic features under the Karnataka Sales Tax Act. Veena and tamboora retained their traditional form and musical function despite microphones, amplifiers and speakers, so they remained Indian musical instruments. Shruthi box and tabala, though fitted with electronic chips and not matching traditional appearance, were still used to produce or assist the sound and music of those instruments; the electronic components were incidental to that dominant function. The entry for electronic goods did not apply merely because the instruments contained electronic parts, and they were classifiable under Item 15(i) as Indian musical instruments. en-us Fri, 02 Nov 2012 00:00:00 +0530 Mon, 05 Jan 2015 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167679 The essential and predominant character test determined classification of musical instruments fitted with electronic features under the Karnataka Sales Tax Act. Veena and tamboora retained their traditional form and musical function despite microphones, amplifiers and speakers, so they remained Indian musical instruments. Shruthi box and tabala, though fitted with electronic chips and not matching traditional appearance, were still used to produce or assist the sound and music of those instruments; the electronic components were incidental to that dominant function. The entry for electronic goods did not apply merely because the instruments contained electronic parts, and they were classifiable under Item 15(i) as Indian musical instruments. Case-Laws VAT and Sales Tax Fri, 02 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167679