Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Classification of uninterrupted power supply (UPS)- Whether IT ...

Case Laws     VAT and Sales Tax

December 26, 2015

Classification of uninterrupted power supply (UPS)- Whether IT product or not - Once the uninterrupted power supply and its parts have been specifically made referable to Entry No.56, then, there was no warrant for invoking and applying the residuary entry merely because that guarantees higher revenue - HC

View Source

 


 

You may also like:

  1. Depreciation on the Uninterrupted Power Supply (“UPS”) - UPS would definitely fall under the head of’ Automatic Voltage Controller’ eligible for claiming 100%...

  2. Classification of supply - Composite Supply or independent of supply of power packs - the supply of power packs and the supply of freight and insurance services involved...

  3. Classification of supply - rate of GST - the activities relating to supply of the transformers and the supervision of the erection, testing and commissioning of the...

  4. Classification of supply - composite supply or not - Naturally bundled goods or not - The combined service of setting up of Wet Limestone FGD plant and operation &...

  5. Classification of the supply - supply of UPS along with the battery - Mixed supply or not - naturally bundled goods - The storage battery has multiple uses and can be...

  6. Classification of goods - Anna Malai Mithai - The product in question i.e., ‘Anna Malai Mithai’ is a product made out of Skimmed Milk Powder, Sugar & Whey Powder as main...

  7. Rate of GST - product Solar HT/LT XLPE Cables to be used in the manufacture of Solar Power Generating System/ Solar Power Generator - The product in question viz. Solar...

  8. Classification of supply - UPS along with the battery - cannot be held as naturally bundled - The supply of UPS and Battery is to be considered as Mixed Supply within...

  9. Classification - Power Bank - the principal function of the said Power Bank remains the same i.e storing and supplying of electric energy and ‘hence the said product...

  10. Composite supply - natural bundling - The supply of the PV module which is the major component of the Solar Power Plant is not naturally bundled with the supply of the...

  11. Supply of items for setting up independent thermal power plant - Supply against International Competitive Bidding (ICB) - Going by the maxim res judicata pro veritate...

  12. Admissibility of CENVAT Credit - capital goods used for setting up, erection and commissioning of the power plant - There are no merits in the submissions of the Revenue...

  13. Classification of Lost Circulation Control Additives (LCCA) - product LCCA is a product derived from cellulosic fibre the classification of the said product under...

  14. Classification of supply of goods - Electrolnk supplied along with consumables - all the Imaging products are equally necessary and it is not that any one of them is a...

  15. Composite Supply/ Mixed Supply - UPS supplied with external storage battery - naturally bundled goods - The storage battery has multiple uses and can be put to different...

 

Quick Updates:Latest Updates