https://www.taxtmi.com/caselaws?id=48071 Capacitors were treated as electronic goods eligible for concessional tax because the relevant Government Orders and revenue clarification adopted the Electronic Commission list for identifying such goods, and that list expressly included capacitors as an electronic component. Once specific inclusion in the adopted list was shown, the Tribunal could not insist on an operating principle or user test, and its remand on that basis was unsustainable. The issue was decided in favour of the assessee, with concessional rate of tax allowed and the contrary approach set aside. en-us Fri, 12 Oct 2007 00:00:00 +0530 Thu, 05 Jun 2014 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48071 Capacitors were treated as electronic goods eligible for concessional tax because the relevant Government Orders and revenue clarification adopted the Electronic Commission list for identifying such goods, and that list expressly included capacitors as an electronic component. Once specific inclusion in the adopted list was shown, the Tribunal could not insist on an operating principle or user test, and its remand on that basis was unsustainable. The issue was decided in favour of the assessee, with concessional rate of tax allowed and the contrary approach set aside. Case-Laws VAT and Sales Tax Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48071