Supreme Court of India
State of Andhra Pradesh and Anr. v. M/s Concap Capacitors, Balanagar, Hyderabad and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the foregoing reasons, the appeal deserves to be disposed C of and is accordingly disposed of subject to the observations made by us hereinabove.
Judgment, page 15
From the headnote
Sales Tax-On 'Capacitors '-The item classified as 'electronic f c good' by Electronic Commission-By Government Orders, electronic items exigible to concessional rate of tax-Asses sees claiming concessional rate of tax on 'Capacitors '-Claim negated by Authorities-Tribunal holding the item as an 'electric good' and remanding the case for determination to the Authorities-High Court holding the item exigible to concessional tax as 'electronic good'- On appeal, held: 'Capacitor' is an 'electronic good' and hence is to be taxed at concessional rate-Ta.,y has to be levied on the basis of ~
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