2003 (6) TMI 455

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..... ondent/assessee is a dealer in various items including electronic buzzar. The assessee claimed concessional rate of tax on electronic buzzar under the Notification S.R.O. No. 371 of 1992. The rate of tax on electronic goods under the First Schedule to the KGST Act was 20 per cent whereas under the said notification it was only 5 per cent. This claim was rejected by the assessing authority stating .....

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..... will not fall under item 2.10 under the caption "Control and instrumentation products". Counsel for the respondent/assessee on the other hand submitted that the purpose of this item is to use it in the indicator system and that in case the automatic indicator is not switched off the alarm coming from the electronic buzzar would caution the driver to switch off the indicator. We have considered th .....

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