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2015 (12) TMI 1295 - HC - VAT and Sales TaxClassification of uninterrupted power supply (UPS) with its parts ought to relate to the Information Technology products - Whether IT product or not - Held that:- Tribunal found that the lengthy discussion in the Commissioner's order omits from consideration the plain language of the Entry. If the Information Technology products and which are extensively used in modern day business and even at home require uninterrupted power supply then any facility or product ensuring uninterrupted power supply with its parts ought to relate to the Information Technology products. That is how the Serial No. 56 the Entry reads as above. In the light of the subsequent developments, the Notification has been issued. Once the uninterrupted power supply and its parts have been specifically made referable to Entry No.56, then, there was no warrant for invoking and applying the residuary entry merely because that guarantees higher revenue. The approach of the Tribunal is precisely on these lines. Once the product in question has been classified in the light of the plain and clear language of the entry, then, we do not see any question of law arising for our determination and consideration in these appeals. - Decided against assessee.
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