2010 (8) TMI 956 - HC - VAT and Sales Tax

Classification of goods - inverter - Whether the Trade Tax Tribunal is legally justified in treating inverter covered under entry no.75(2) of notification dated 29.1.2000 relating to electronic competent? - Whether the Trade Tax Tribunal is legally justified in establishing that invertor and UPS work on the same principle? - Held that - The Tribunal has discussed the matter at length and has come to the conclusion that an invertor is also covered under entry no.75 (2) of notification dated 29.1.2000 relating to electronic competent - revision dismissed - decided against Revenue.

Summary

The High Court of Allahabad dismissed the State's revision for the assessment year 2006-07 regarding the classification of 'inverter' under a specific notification related to electronic components. The Court upheld the Tribunal's decision that an inverter falls under the said notification.