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2018 (9) TMI 807 - HC - VAT and Sales TaxClassification of goods - Clarification dated 11.12.2007 - Whether the petitioner's product is Information Technology product or it is a telecommunication cable? - TNVAT Act, 2006 - CST Act, 1956. Held that:- The first step that has to be undertaken is to examine as to whether the product will fall within Entry 68 of Part B of First schedule to the Tamil Nadu Value Added Tax Act, 2006, which deals with Information Technology Product. For testing this question, the respondent has to necessarily examine the product, its application and all other technical specifications before arriving at a conclusion. Having arrived at a conclusion that it is an Information Technology product, the respondent should consider as to under which entry the product would fall, whether Entry 19 or Entry 20 as submitted by the petitioner - the impugned Assessment orders have to be redone. Matter is remanded to the respondent for fresh consideration to examine the nature of product dealt with by the petitioner and after affording an opportunity of personal hearing - Petition allowed by way of remand.
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