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2020 (4) TMI 36 - HC - VAT and Sales TaxClassification of goods - rate of tax - H.P. Printer toner and cartridges - whether under the entry computer hardware, software and other computer consumable would include the toner and printer cartridge, which are used alongwith the computer printer? - HELD THAT:- Undoubtedly, the printer is sold along with the 'Cartridge' and is included in the package containing the printer and therefore from the above fact it can be deduced that the printer includes a 'Cartridge' and are sold together. 'Cartridge' being a consumable item has to be periodically replaced/recharged with toner. This Court is of the considered view that toner cartridges are part of a printer and are liable to be taxed at the same rate as printer. It is the duty of the taxing authority, firstly to see that whether an item falls in any of the category mentioned in the schedule and only when such an item is not found falling in any of the schedule can the same be taxed in the ancillary clause - In the instant case toner cartridge being part of printer, which are sold alongwith printers have to be taxed at the same rate as the printers and not under the residuary provision. Revision allowed.
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