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2019 (1) TMI 1 - HC - VAT and Sales TaxLevy of resale tax - printer cartridge - benefit of exemption notification II(2)/CT/568/F6/2002 dated 01.07.2002 - Section 3-H of the TNGST Act, 1959 - Held that:- Printer cartridges which are admittedly categorised as consumable in S.No.18(1) of the first schedule to the T.N.G.S.T. Act cannot be treated as peripherals for the purpose of the exemption notification. Division Bench of this Court in Kores India Ltd. Vs. State of Tamil Nadu [2018 (1) TMI 1252 - MADRAS HIGH COURT], which has been recently passed dealing with an identical issue under the TNGST Act, 1959 has 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. Petition allowed.
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