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2007 (8) TMI 718 - HC - VAT and Sales TaxClassification of goods - hether 'Ink Cartridges' and 'Toner Cartridges' used in Inkjet printers and Laserjet printers are covered under Entry No. 41 A (xxv) of the Third Schedule appended to the Delhi Value Added Tax Act, 2004? - Held that: - There is no dispute that toners and cartridges are used in the above kinds of printers. Therefore, toners and cartridges are part and accessories of goods mentioned in HSN 84.71 and therefore, covered by Entry 41A (xxv) of the DVAT Act, 2004 - appeal dismissed.
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