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2018 (1) TMI 1252 - HC - VAT and Sales TaxClassification of entries - computer consumables including DAT tapes, print ribbon, printer cartridge taps and computer cleaning ink - whether eligible for exemption from resale tax, as per G.O.Ms.No.82 dated 01.07.2002? - Held that: - issue squarely covered by the decision in the case of Canon India Private Limited, New Delhi Vs. The State of Tamil Nadu Through Secretory, Ministry of Education and Commercial Taxes, Commercial Taxes Department, Secretariat, Chennai and others [2013 (8) TMI 569 - MADRAS HIGH COURT], where it was held that ink jet cartridges and toner cartridges are parts and accessories of printer which is a peripheral to a computer system and would be covered under Entry Nos.22 & 24 of serial No.68, Part B of First Schedule to the Tamil Nadu Value Added Tax Act, 2006 - revision allowed - decided in favor of assessee.
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