Apex Law Journal
Apex Law Journal
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Neha Goel, Advocate

Advisory Board

S.C. Khunger, Advocate

Rohit Bansal, Advocate

Varinder Singh Kanwar, Advocate

Hittan Nehra, Advocate

Judgments on U.P. Trade Tax Act, 1948

Thursday, August 26, 2010
U.P. Trade Tax Act, 1948

U.P. Trade Tax Act, 1948 — Entry No. 16 of Schedule — Notification No.1223 dated 31st March, 1992, Entry No. 74(f) — Whether the ‘Voltage Stabilizer’ manufactured and sold by the assessee (respondent herein) ought to be taxed as electrical goods under Entry No. 16 of Schedule to U.P. Trade Tax Act, 1948 or as electronic goods under Entry No. 74(f) of the Notification No.1223 dated 31st March, 1992? — Held, voltage stabilizer is electronic goods, for the purpose of taxation under U.P. Trade Tax Act.  

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