https://www.taxtmi.com/caselaws?id=48071 The Supreme Court upheld the High Court's decision classifying 'Capacitors' as 'electronic goods' eligible for a concessional tax rate, emphasizing the specific inclusion in the Electronic Commission's list. The Court deemed the Tribunal's approach incorrect and justified the High Court's interference. The allegation of 'unjust enrichment' was left for the Revenue to investigate independently, with the Court emphasizing any excess tax collected must be paid to the Government. 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 The Supreme Court upheld the High Court's decision classifying 'Capacitors' as 'electronic goods' eligible for a concessional tax rate, emphasizing the specific inclusion in the Electronic Commission's list. The Court deemed the Tribunal's approach incorrect and justified the High Court's interference. The allegation of 'unjust enrichment' was left for the Revenue to investigate independently, with the Court emphasizing any excess tax collected must be paid to the Government. Case-Laws VAT and Sales Tax Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48071