Andhra HC (Pre-Telangana)
State Of Andhra Pradesh vs Kaka Enterprises on 22 February, 1990
Equivalent citations: [1992]84STC266(AP)
Bench: B.P. Jeevan Reddy, S.S. Mohammed Quadri
JUDGMENT
1. The question is whether the stabilizers sold by the respondent herein ought to be taxed as electrical goods under entry No. 38 of Schedule I or as accessories to televisions under entry No. 3 of the First Schedule. This Court had already taken the view that since the stabilizers are not used exclusively in connection with televisions, but can be used for many other purposes, they ought to be taxed as electrical goods under entry No. 38. This is the view taken by the Tribunal. The T.R.C. is accordingly dismissed.
2. Petition dismissed.