2008 (8) TMI 861

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....electronic goods or as electrical goods. The dispute relates to the assessment year 1994-95. The dealer-opposite party carries on the business of manufacturing and sale of voltage stabilizer. In the assessment proceeding the dealer-opposite party claimed that voltage stabilizer is liable to be taxed as electronic goods. The said claim was not accepted and it was treated as electrical goods and wa....

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....ersy involved in the present revision is no longer res integra and has been set at rest by me in Commissioner, Trade Tax, U.P. v. Parikh Gramodyog Sansthan [2005] 140 STC 262 (All); [2003] UPTC 603 wherein the entry 74 of Notification No. 1223 dated March 31, 1992, its amendment by Notification No. 3420 dated October 1, 1994 and the circular dated June 6, 1992 issued by the Commissioner of Sales T....