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TMI Blog1996 (2) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... referred the undernoted question of law under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (for short "the Act") arising out from an order dated August 16, 1989 passed by the Tribunal in Appeal No. 198-PBR/87 for our opinion: "Whether voltage stabilizers are taxable as accessories of goods with which they are to be used, i.e., at 13.5 per cent and not as electric goods under en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule II of the Act. The applicant contented that voltage stabilizers were "electric goods" as per entry 15 of Part III of Schedule II of the Act and as such were liable to tax at 10 per cent. The Tribunal found that applicant adduced no evidence to prove that it sold voltage stabilizers to dealers of other items which bear a lower incidence of tax. It was, therefore, held that the assessing authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of electrical goods. 5.. The assessee has, however, not elected to appear and thus has not enabled us to consider the reference and answer the question in conformity with law. 6.. As held in (1993) MPLJ 462 (Jamunadas v. Commissioner of Sales Tax) and the common order passed in Misc. Civil Case No. 303 of 1986 (B.R. Phosphate, Meghnagar v. Commissioner of Sales Tax) and Misc. Civil Case No. 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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