We all have enjoyed playing with different ‘Toys' during our childhood and they are popular with children even today. With time, toys have evolved a lot and now a days the manufacturers add newer features to make toys attractive for children. When anyone buy toys, typically the toys are perceived by the buyers under two categories – ‘electronic' or ‘non-electronic'. But how does one determine whether a particular toy is an electronic toy or a non-electronic toy. In general understanding, a toy which is primarily operated by use of manual force or are required to be manually pushed is considered as a ‘non-electronic toy'. And the toys operated by use of electricity or power generated from the batteries, whether chargeable or replaceable are considered as an ‘electronic toy'.

The payment of the compulsory pre-deposit of 10% of the disputed amount of tax while filing an appeal under the tax regime has always been a much-debated issue. The manner in which the pre-deposit is to be paid has been adjudicated upon differently by various courts and adjudicating forums. While some decisions support the view that the payment of the pre-deposit could be paid by way of debiting the tax payer's Electronic Credit Ledger (ECRL), some decisions lay down that such pre-deposit cannot be made by way of debiting the assess' ECRL.