Voltage stabilisers are electronic goods

The Supreme Court has held that voltage stabilizers are electronic items which attracted lesser sales tax. Dismissing a batch of appeals from Uttar Pradesh, Commissioner of Trade Tax vs Parikh Gramodyog Sansthan, the court ruled that stabilizers are not electric goods. A voltage stabilizer might have many components some of which use electricity. That cannot be the sole reason for classifying it as an electrical item, the judgment said.

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