1988 (2) TMI 431

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..... ses Nos. 410, 411 and 412 of 1985 is M/s. Katragadda Electronics (Private) Limited, Kushaiguda, Hyderabad, whereas the petitioner in Tax Revision Cases Nos. 109 and 110 of 1987 is M/s. Hytronics Enterprises, Hyderabad, a registered firm. The petitioners are manufacturers of voltage stabilisers and the entire stock manufactured by the petitioners was supplied to M/s. Electronics Corporation of Ind .....

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..... ssioner, Commercial Taxes, Hyderabad II Division, confirming the orders of the assessing authority, the petitioners again preferred appeals before the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad. The Tribunal having dismissed the appeals, the above tax revision cases were preferred. It is urged by Sri V.T.M. Prasad, learned counsel appearing for the petitioner in the first three tax r .....

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..... energy, are used. The said stabilisers can never be regarded as accessories to electrical energy. Item 38(v) of the First Schedule sets out a number of sub-items which are made taxable at the point of first sale in the State at the rate of 8 per cent at the relevant time. The entry of sub-item (v) of item 38 is wide enough so as to take within its ambit voltage stabilisers. There is therefore no .....

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