1988 (2) TMI 431 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed tax revision cases related to the taxation of voltage stabilisers supplied by two manufacturers. The Court held that voltage stabilisers are not exempt from tax as accessories to electrical energy, but are taxable under entry 38 of the First Schedule at 8% or 12% rate. The Court rejected arguments that the stabilisers should be taxed differently as general goods or under a different entry. The tax revision cases were dismissed with no costs awarded.