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2010 (8) TMI 818 - HC - VAT and Sales TaxWhether the Desk Top Projector dealt with by the respondent-assessee will fall under Entry 33 of Part D of the First Schedule or Entry 44 of Part B of the First Schedule? Held that:- going by the literature of the manufacturer and the usage of the product, viz., Desk Top Projector, the common usage of which is in conferences and institutions while holding meetings and training programs as an in-house practice, it can be safely held that there is absolutely no scope to hold Desk Top Projector is a cinematographic equipment or it is used in movie theatres for exhibiting regular cinemas in order to hold that the said projector would fall under Entry 33 of Part D of the First Schedule. We, for all the above stated reasons, do not find any scope to interfere with the order of the Tribunal. Revision failed.
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