Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 1252 - HC - VAT and Sales TaxClassification of goods - sale of Printer under VAT Act as a Computer peripheral - taxable at 4% or as unclassified items under Schedule @ 12.5%? - HELD THAT:- Since the invoice produced by the Revisionist before the Tribunal by the revisionist showed Multifunctional Printer as Multifunctional Device, the Tribunal did not provide the benefit of the order dated 05.03.2014 of the Commissioner and confirmed the order passed by the Assessing Authority and the First Appellate Authority - It has also been stated in the said counter affidavit that in the case of the Revisionist for Assessment year 2010-11 the First Appellate Authority had cancelled the Assessment order and remanded the matter to the Assessing Authority by its order dated 01.12.2015. The Assessing Authority being satisfied that the case in hand was of a Multifunctional Device/Multifunctional Printer and came under the Category of Computer peripheral had accordingly taxed it @5% by the Assessment order dated 01.12.2015. Similarly, for the Assessment year 2011-12, by an assessment order dated 02.02.2015 tax has been levied @ 12.5% + 1% Additional Tax and on Appeal the matter was remanded. After remand the Assessing Authority had treated it as a Computer peripheral. Same is the case for Assessment Year 2012-13, wherein the Assessing Authority has treated the Printer in question as Multifunctional Device and taxed it @ 4% + 1% Additional Tax i.e. 5% by its Assessment order dated 02.03.2016. This Court has perused the impugned order it is apparent from a perusal of the order of the Tribunal that the Tribunal had not given the benefit of the judgment rendered in M/s Xerox India Limited Vs. Commissioner of Customs, Mumbai [2010 (11) TMI 20 - SUPREME COURT] and not treated Multifunctional Printer as a Computer peripheral only because the manufacturer in the case before the Supreme Court had given Certificates with regard to its Printers and various models thereof saying that parts of all such Multifunctional Devices were used to the extent of 75% to 85% for the purpose of printing - Keeping in mind the law settled by the Hon'ble Supreme Court in the case of M/s Xerox India Limited Vs. Commissioner of Customs, Mumbai, this Court finds that the Revisionist is an Authorized Dealer of a Printer manufacturer by the name of Sharp Computer Systems, and although their Printers are multifunctional in nature their components are mainly used for the purpose of printing and their main character is that of a Printer, therefore, the Revision deserves to be allowed. The Tribunal committed factual and legal error in treating the multifunctional printers sold by the revisionist as falling in the Residuary category - The Revision is allowed.
|