2008 (8) TMI 861

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..... ssessment year 1994-95. The dealer-opposite party carries on the business of manufacturing and sale of voltage stabilizer. In the assessment proceeding the dealer-opposite party claimed that voltage stabilizer is liable to be taxed as electronic goods. The said claim was not accepted and it was treated as electrical goods and was taxed accordingly at the rate of 10 per cent by the order dated Sept .....

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..... n set at rest by me in Commissioner, Trade Tax, U.P. v. Parikh Gramodyog Sansthan [2005] 140 STC 262 (All); [2003] UPTC 603 wherein the entry 74 of Notification No. 1223 dated March 31, 1992, its amendment by Notification No. 3420 dated October 1, 1994 and the circular dated June 6, 1992 issued by the Commissioner of Sales Tax in relation to the notification dated March 31, 1992 with respect to en .....

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