Switchboards fall under entry 113 of Schedule II-A in the Gujarat Sales Tax Act, 1969, not entry 41.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Taxability of goods - Classification - sale of switch board would be taxable as falling in entry 113 of Schedule II-A of the Gujarat Sales Tax Act, 1969 and not under entry 41 - HC....