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2014 (1) TMI 1648 - HC - VAT and Sales TaxClassification - Whether a “VSAT” will be covered by the term “Satellite Receiver” under Entry 75(i) of the Notification, dated 29-1-2000 or it will be covered by Entry 75(iii) under residual items of electronic goods - Held that:- Once it is clear that functioning of “VSAT” and “Satellite Receiver” is different, their actual use is different, both are differently known by the people who deals therein, and, both work differently, then it cannot be doubted that a “VSAT” cannot be identified with “Satellite Receiver”. It would not be correct to treat a “VSAT” as a “Satellite Receiver”, so as to attract taxability under entry 75(i) of the Notification, dated 29-1-2000. In my view, “VSAT” is different from “Satellite Receiver”. Since it is not separately mentioned in entry 75(i) and 75(ii), it would be covered by entry 75(iii), being an electronic good, not covered by any other item in entry 75 and would be taxable under entry 75(iii) - Decided against Revenue.
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