Whether manufacture of 'radio receivers' and other 'telecommunication equipment' amounted to manufacture of 'electronic equipment'

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....Electronics, the question whether manufacture of 'radio receivers' and other 'telecommunication equipment' amounted to manufacture of 'electronic equipment' for purposes of rebates and reliefs permissible under the various provisions of the Income-tax Act. 2. In the First Schedule of the Industries (Development & Regulation) Act, 1961, 'radio receivers' including 'public address equipment' find a....

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.... IV of the First Schedule of the Finance Act, 1964 read with Para 'D' of Parts I and II of the said Schedule; (ii) Income-tax rebate to eligible companies as per Part II of the First Schedule of the Finance Act, 1965 read with Para 'F' of Part I of the said Schedule; (iii) Higher development rebate as per Fifth Schedule of Income-tax Act, 1961 read with section 33(1)(b)(i); (iv) Priority indust....