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2012 (10) TMI 974 - HC - VAT and Sales TaxWhether "inkjet cartridges" and "tonor cartridges" are covered by entry 4 of Part B of the Second Schedule to the Assam Value Added Tax Act, 2003, which lists items attracting lesser rate of tax or covered by residue entry in Schedule V providing higher rate of tax? Held that:- Question has to be answered in favour of the assessee. The items in question are integral part of printer which undisputedly is covered by entry 3.It is settled that a fiscal entry is to be given a common sense meaning as understood by persons dealing with such goods and not any technical meaning. Applying this test, ink of the printer has to be held to be its accessory, in absence of any compelling reason. Thus allow the writ petitions in above terms.
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