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2015 (9) TMI 1511 - RAJASTHAN HIGH COURTClassification of goods - UPS and CVT - taxed at 4% only under the relevant entry No.50 of the Notification dated 27.03.1995 or in the residuary entry attracting 10% rate of tax - the issue involved in the instant petition is already covered in favour of the respondent-assessee and decided by coordinate Bench of this Court in the case of Assistant Commissioner, Special Circle-I, Commercial Taxes Deptt., Jaipur Vs. M/s Bits & Bites, Jaipur [2011 (3) TMI 1516 - RAJASTHAN HIGH COURT] where it was held that sale of CVT and UPS was taxable at the rate of 4% in the hands of assessee as 'accessories of computers' and could not be taxed at 10% in the residuary entry of the relevant notification - Held that: - in view of the judgment rendered by coordinate Bench of this Court on the identical issue vide judgment, referred to, the instant petition stands dismissed - decided against Revenue.
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