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2015 (4) TMI 167 - HC - VAT and Sales TaxClassification of goods - computer peripherals / router - whether the goods sold by the respondent/assessee is exigible to tax at the rate of 4% as goods falling under Sl. No.22 of Entry 68 of Part B of I Schedule or falling under Entry 69 of Part C of the I Schedule of the Tamil Nadu Value Added Tax Act, 2006, (hereinafter called as TNVAT Act, 2006) as claimed by the Revenue - Held that:- What are all computer peripherals have not been defined in Serial No.22 of Entry 68 of Part B of I Schedule to TNVAT Act, 2006. Therefore, whatever goods, which are falling within the definition of 'peripheral' would be entitled to such a benefit. We find that 'router', from the nature of its use in conjunction with the computer as has been defined by the Appellate Deputy Commissioner and the Tribunal based on relevant computer related dictionary and data, is a peripheral of a computer. It is also held by the Tribunal that 'router' is a computer network device that transmits data from one area to another and expands the capabilities of the computer, hence, it does not form part of core computer architecture. Therefore, we find that the Appellate Deputy Commissioner as well as the Tribunal are justified in holding that the goods sold by the assessee, namely, router, is a computer peripheral, falls under Serial No.22, Entry 68 of Part B of I Schedule of TNVAT Act, 2006. - No question of law arises - Decided against Revenue.
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