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2015 (8) TMI 1183 - HC - VAT and Sales TaxTaxability of Compact Disc – Electronic good or not – AO levied tax at 10% by treating compact discs as unclassified items – Assesse claimed that compact discs are electronic goods, so tax leviable at 5%, as per Office Memorandum No. 2-2375/11-9(251)-97– Order of AO was upheld by tribunal – Held that:- In list, at item Nos. 28 and 29, audio cassettes (blank) and audio cassette (duplicate) are mentioned – When audio cassette is electronic item, then certainly, compact disc is also electronic item – Moreover, in both items, electronic magnetic has been used – There is no utility of compact disc independently – It become useful only in music system/equipment – Hence, same will have to be treated under category of “electronic goods” – Impugned orders hereby set aside – Decided in favour of assessee.
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