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2021 (3) TMI 173 - HC - VAT and Sales TaxClassification of goods - switches, hubs and routers - fall under Entry 18(i) in Part B of the first schedule to the TNGST or not - HELD THAT:-Reliance can be placed in the case of M/S. DAX NETWORKS LTD. VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE COMMERCIAL TAX OFFICER [2017 (11) TMI 929 - MADRAS HIGH COURT] where it was held that appropriate classification of switches, hubs and routers dealt with by the petitioner should undoubtedly fall under Entry 18 (i) in Part B of the first schedule to the TNGST. These writ petitions are disposed off by setting aside the impugned revised Assessment Orders dated 01.02.2006 for the Assessment Years 2001-2002 to 2003-2004 and by directing the respondents to pass a fresh order in terms of the decisions of this Court cited and in accordance with law. The assessment orders passed by the 3rd respondent are set aside and the case is remitted back to the respondents to pass a fresh order within a period of three months from the date of receipt of a copy of this order - Petition disposed off.
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