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2017 (7) TMI 508 - SCH - VAT and Sales TaxClassification of goods - Rate of tax applicable - Levy of tax on Image Runners @4% or @12% - Whether the Image Runners (Multi-function Network Printers) sold by the assessee are to be classified under Schedule I, Part B, Entry 18(i) as claimed by the assessee or under Schedule I, Part C, Entry 13(i) as held by the Tribunal - the decision in the case of M/s. Canon India (P) Ltd. Versus State of Tamil Nadu Represented By The Dy Commercial Tax Officer [2015 (2) TMI 751 - MADRAS HIGH COURT] contested, where it was held that Goods in question partake the character of "peripheral" of a computer and therefore, it is classifiable under Entry 18(i) of Part B of Schedule I of TNGST Act - Held that: - the decision in the above case upheld - SLP dismissed.
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