Supreme Court of India
M/s Eureka Forbes Limited v. State of Bihar and Ors
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From the headnote
Sales Tax - Bihar Finance Act, 1981 read with Bihar c Sales Tax Rules, 1983 - Assessment proceedings under - Assessment years 1990-91, 1991-92, 1992-93 and 1993-94 - Assessee-appellant was levied tax on its product - vacuum cleaner, at the rate of 12% treating it as electrical goods as against the contention of the appellant that vacuum cleaner ~ < is taxable at the rate of 8% - Whether vacuum cleaner is an electrical good or instrument and, therefore, it falls within Entry 81 of the Notification dated 26-12-1977 issued by the respondents under Section 12 of the Bihar Finance Act- Bihar Sa/es
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