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2018 (11) TMI 562 - HC - VAT and Sales TaxClassification of Ribbon Cartridge - Whether Ribbon Cartridge is not a part of computer printer, therefore, not a computer hardware as such not amenable to tax @ 4% instead it was taxable @ 10% as an unclassified item as it was an accessory of computer printer and not its part? Held that:- This Court is of the view that the Tribunal has not considered the matter in the correct perspective and approach, thereby, rendering its judgment erroneous and liable to be interfered with. The matter requires reconsideration at the level of the Tribunal for the reasons, firstly, it is to be ascertained as to whether the Dot Matrix printer could be used without the ribbon cartridge as has been opined by the Assessing Authority without referring to any material before it - appeal allowed by way of remand.
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