https://www.taxtmi.com/caselaws?id=264942 The High Court upheld the Tax Board's decision that electrical wires, PVC power electrical cables, and electrical cables with 85% copper composition qualified as products of copper under a 1991 notification. The court ruled in favor of the assessee, granting exemption from additional tax and interest imposed by the assessing authority. The court emphasized that the dominant component being copper justified the exemption, affirming the eligibility of the products under the notification. Multiple levels of appeal scrutinized the interpretation of the notification, culminating in the High Court dismissing the revision petition and exonerating the assessee from the imposed tax and interest. en-us Tue, 26 Aug 2014 00:00:00 +0530 Sun, 04 Oct 2015 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264942 The High Court upheld the Tax Board's decision that electrical wires, PVC power electrical cables, and electrical cables with 85% copper composition qualified as products of copper under a 1991 notification. The court ruled in favor of the assessee, granting exemption from additional tax and interest imposed by the assessing authority. The court emphasized that the dominant component being copper justified the exemption, affirming the eligibility of the products under the notification. Multiple levels of appeal scrutinized the interpretation of the notification, culminating in the High Court dismissing the revision petition and exonerating the assessee from the imposed tax and interest. Case-Laws VAT and Sales Tax Tue, 26 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264942