Electric panel board was taxable @ 12% w.e.f. 18-8-2001 under Tamil Nadu General Sales Tax Act, 1959

CST & VAT : Tamil Nadu VAT - Electrical panel board would fall under Entry No. 64 of Part C of First Schedule, attracting tax at eight per cent, till 17-8-2001 and thereafter it would fall under Entry No. 43 of Part DD of First Schedule, attracting tax at rate of 12 per cent