No. C4-18336/94/TX.                                          Office of the Board of Revenue (Taxes),

                                                                               Thiruvananthapuram, Dt. 08..05..1995.

CIRCULAR No. 12/95/TX

Sub:   Taxes – Power Saving device – concessional rate of Sales Tax  to Electronic Ballast – certain instructions - Regarding

Ref:    1. Letter No. 5317/ 94-95/04..05..1995 from M/s. H M T Lamps Limited.

          2. Govt. Lr. No. 11043/B3/94/TD/27..10..1994

…..

M/s. H M T Lamps Limited, in its letter cited 1^st paper above has requested to allow them concessional rate of tax to their product “Electronic Ballast” a power saving device for 2 x 40 W tube light.

As per the Government letter cited second above, Government has informed that ‘Electronic ballast’ and electronic starters for tube lights included in the notification issued under S.R.O. 1728/93 as item No. 7.52 are the one and the same product and hence “electronic ballast” is eligible for the concessional rate of tax ordered as per S.R.O. No. 1728/93.

All the assessing authorities are therefore directed to bear in mind the above position when passing assessment orders to avoid irregularities and consequent harassment to assessees.

The Deputy Commissioners should acknowledge the receipt of the Circular and obtain acknowledgement from their subordinates.

Sd/-

Secretary (Taxes) – II