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1988 (4) TMI 381

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..... 5/RES-8 dated 19th November, 1985 and STA. 1085/175/RES-8 dated 30th June, 1986 issued under the Bombay Sales Tax Act, 1959 challenged Held that:- Writ petitions are allowed, the Notifications No. STA. 1085/175/RES-8 dated 19th November, 1985 and No. STA. 1085/175/RES-8 dated 30th June, 1986 are quashed in so far as they impose a rate of 4 per cent tax for television sets and antennae, television .....

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..... under the Bombay Sales Tax Act, 1959, whereby sales tax on the turnover of electronic goods manufactured within the State of Maharashtra has been levied at 4 per cent only while sales tax on similar goods imported from outside the State, including such goods manufactured by the petitioners, is imposed at 15 per cent. The petitioners manufacture television sets, television cameras and television m .....

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..... tate Government to exempt any specified class of sales from payment of the whole or any part of tax payable under the Act. Thereby entry 223 was added to the list of exemptions, providing for a rate of 4 per cent as sales tax on television sets, television cameras, and television monitors manufactured in the State of Maharashtra. Subsequently, Notification No. STA. 1085/175/RES-8 dated 30th June, .....

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