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Several electronics magazines featured calculator designs in the early 1970s, and several companies supplied calculator kits, including Heathkit (see the Heathkit IC-2009) and Sinclair. These gave some cost saving and also the satisfaction of having assembled the calculator oneself. The kit companies usually had a scheme whereby you
could return the calculator for sorting out if it did not work properly !
In Britain there was an extra price advantage for the kits since they did not attract the Purchase Tax which was applied to complete calculators. This advantage was lost from April 1973 when
the all pervasive Value Added Tax (VAT) was introduced, which applied to almost all products.
Within a few years all there was inside a calculator was the integrated circuit chip, the display, and the keyboard. The assembly cost was very little so kits had
no advantage and died out.
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