H.L. Dattu, J. - (1.) The question for determination in these Civil Appeals is whether the Rs. 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
(2.) The Revenue contends that the voltage stabilizer is an Rs. electrical goods. The stand of the assessee is it is Rs. electronic goods.
(3.) The facts and the issues in all these civil appeals are identical and, therefore, these are all disposed of by this common judgment.;