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2013 (8) TMI 569 - HC - VAT and Sales TaxMaintainability of Writ Petitions - Classification of f Ink Jet Cartridges and toner cartridges used in ink jet printers and laser printers. - Circular issued by the Commissioner - accessories or not - Held that:- The Order passed by the revisional authority was an illustration to demonstrate that the authorities under the Act will not and cannot bypass the circular/clarification issued by the Commissioner of the Commercial Taxes department, who was the highest authority of the department - Filterco & another vs. Commissioner of Sales Tax [1986 (2) TMI 58 - SUPREME COURT OF INDIA ]. Once a clarification was given by the Commissioner of Commercial Taxes, that will bind the subordinate assessing authorities and one cannot expect a different order from the assessing officers - no fruitful purpose would be served by directing the assesse to go for an assessment and for that reason, not to entertain the writ petition - when there was a Division Bench judgment of another High Court on a similar provision, it had to be treated with due respect. Following the Judgement of State of U.P. vs. Indian Hume Pipe Co. Ltd. [1977 (3) TMI 116 - SUPREME COURT OF INDIA] - The circular issued by the Commissioner though stated to be without jurisdiction, the circular having been issued by the highest officer in the department, the assessing officers, who were subordinate officers cannot be expected to take a different view and therefore, no useful or fruitful purpose would be served in directing the petitioners to avail the remedy under the Act and therefore, these writ petitions questioning the classification of the goods are held to be maintainable before this Court on account of the reasons recorded. Classification of Entries - Whether the Court should dwell into the question as to whether ink jet cartridges and toner cartridges are accessories to printer and whether they would fall within Entry 22 & 24 of serial No.68 in Part B of First Schedule of the Act attracting 4% VAT, as such question, essentially being a issue relating to classification of goods - Held that:- The term accessories was used in the schedule to describe goods which may have been manufactured for use as an aid or addition - ink jet cartridges and toner cartridges were parts and accessories of printer which is a peripheral to a computer system and would be covered under Entry Nos.22 & 24 of serial No.68, Part B of First Schedule to the TNVAT Act - Filterco & another vs. Commissioner of Sales Tax [1986 (2) TMI 58 - SUPREME COURT OF INDIA. The items in question were integral part of printer which undisputedly is covered by entry 3 – a fiscal entry was to be given a common sense meaning as understood by persons dealing with such goods and not any technical meaning – Decided in favor of assesse.
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