In Commissioner of Trade Tax, U.P. v. Parikh Gramodyog Sansthan, the Supreme Court held that household…
In Commissioner of Trade Tax, U.P. v. Parikh Gramodyog Sansthan (2010), decided under the U.P. Trade Tax Act, the Supreme Court upheld the Tribunal's finding that a voltage…
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In Commissioner of Trade Tax, U.P. v. Parikh Gramodyog Sansthan, the Supreme Court held that household voltage stabilizers are
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Correct answer B
In Commissioner of Trade Tax, U.P. v. Parikh Gramodyog Sansthan (2010), decided under the U.P. Trade Tax Act, the Supreme Court upheld the Tribunal's finding that a voltage stabilizer is an electronic good, not an electrical good. The Court reasoned that a stabilizer only regulates the voltage supplied to appliances and is not concerned with the generation, transmission or distribution of electricity, so the mere fact that some of its parts use electricity does not make it an electrical item.
Electrochemical and electromagnetic goods were not the competing entries in the case.
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