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2010 (8) TMI 746 - SC - VAT and Sales TaxClassification - whether the "voltage stabilizer" manufactured and sold by the assessee (respondent herein) ought to be taxed as electrical goods under entry No. 16 of the Schedule to the U.P. Trade Tax Act, 1948 or as electronic goods under entry No. 74(f) of Notification No. 1223 dated March 31, 1992 - Held that:- voltage stabilizers were electronic goods falling within entry No. 74(f) of Notification No. 1223 dated March 31, 1992, passed under the U. P. Trade Act, 1948, and were liable to sales tax under the U.P. Trade Tax Act, 1948, at the rate of four per cent.
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