ASHWANI KUMAR MISHRA,J. - (1.) Heard learned counsel for the revisionist and learned Standing Counsel for the respondents.
(2.) The issue involved in this revision is with regard to classification of inverter for being taxed under the Trade Tax Act for the assessment year 2002-03. An incidental question also arises regarding rate of tax payable on cabinet, which is stated to be sold along with inverter.
(3.) Learned counsel points out that the issue has already been dealt with by this Court in Commissioner of Trade Tax v. Luminous Electronics reported in 2010 NTN (44) 162 , wherein it is held that inverter is covered under Entry No.75(2) of the notification dated 29.1.2000 and would have to be taxed at the rate of 4% as power supply device and not 8% as electronic component. This judgment has been followed subsequently by this Court in Sales/Trade Tax Revision Defective No.1300 of 2007 (Commissioner of Trade Tax, U.P. v. Sar Silikon System Pvt. Ltd.) and Sales/Trade Tax Revision No.289 of 2013 (Commissioner, Commercial Tax, U.P. v. S/s Saar Silicon System Pvt. Ltd.).;