2013 (3) TMI 642 - HC - VAT and Sales Tax

Summary

The Allahabad High Court set aside the assessment order related to the taxability of Uninterrupted Power Supply (UPS) at 10% as 'electronic goods'. The matter was remanded back to the Assessing Authority for a fresh decision based on a previous court decision. The writ petition was disposed of accordingly. (Case citation: 2013 (3) TMI 642 - Allahabad High Court)