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Voltage Stabilizers Classified as Electronic Goods, Subject to 4% Sales Tax Under Entry No. 74(f) of 1992 Notification.

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....Classification - voltage stabilizers were electronic goods falling within entry No. 74(f) of Notification No. 1223 dated March 31, 1992, passed under the U. P. Trade Act, 1948, and were liable to sales tax under the U.P. Trade Tax Act, 1948, at the rate of four per cent. - SC....