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    <title>2010 (8) TMI 956 - ALLAHABAD HIGH COURT</title>
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    <description>An inverter was held to fall within Entry No. 75(2) of the notification dated 29.01.2000 relating to electronic components, and the Tribunal&#039;s classification was upheld. The Court accepted the Tribunal&#039;s reasoning that inverter and UPS operate on the same principle and found no basis to interfere with that classification. The questions were answered against the Revenue and in favour of the assessee.</description>
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    <pubDate>Wed, 11 Aug 2010 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=175346</link>
      <description>An inverter was held to fall within Entry No. 75(2) of the notification dated 29.01.2000 relating to electronic components, and the Tribunal&#039;s classification was upheld. The Court accepted the Tribunal&#039;s reasoning that inverter and UPS operate on the same principle and found no basis to interfere with that classification. The questions were answered against the Revenue and in favour of the assessee.</description>
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      <pubDate>Wed, 11 Aug 2010 00:00:00 +0530</pubDate>
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