TNVAT payable On Sale of Electronically Made Indian Musical Instruments

Radel Electronics Pvt. Ltd. Vs Government of Tamil Nadu (Madras High Court) State has not intended to grant exemption in respect of large scale manufacturers of electrically made Indian Musical Instruments. Such Indian Musical Instruments, which all are using the electronic technologies, then it is to be classified as electronic instruments, which would squarely fall under 14(iv) of Part D of the First Schedule of TNGST Act, This apart, when tax liability is fixed for electronic instruments, it is to be construed that Indian Musical Instruments electrically manufactured is to be classified as ...