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2007 (10) TMI 566 - KARNATAKA HIGH COURTWhether the bar code printers and bar code scanners and hand held terminals fall under entry 20, Part C(ii)(a) and (b) appended to the Second Schedule to the Karnataka Sales Tax Act, 1957? Held that:- Since the expression "bar code" is not used in Sl. No. 20 of Part C of the Second Schedule to the KST Act or any other category, as the same has to be treated as computer peripherals, thus the question of law has to be answered in favour of the petitioner and our view is also supported by the subsequent orders passed by the very same authorities. W.P. allowed.
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