TMI Blog2009 (3) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Held that- The appeal is allowed as above modifying the order of the Commissioner to the above extent and with direction to the Assessing Officer to bifurcate the turnover of computer and monitor from the turnover of photographic equipments and assess the same at the appropriate rate. - 6 of 2007 - - - Dated:- 4-3-2009 - C.N. Ramachandran Nair and K. Surendra Mohan, JJ. Shri K. I. Mayank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led. 3. We have heard Sri. K.I. Mayankutty Mather, counsel appearing for the appellant and Special Government Pleader appearing for the respondent. 4. The relevant entry of the Third Schedule to the KVAT Act on which clarification is sought is the following: "83(60) Machinery for photography" 5. The product description of the appellant is shown in Annexure-C which is a computer system used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a photographic machinery, is not in common parlance described as a photographic machinery, but is called as camera as such. 6. Further, machinery for photography should be taken to include all equipments and machinery used to take photograph, whether it be the developer or the printer or an integrated unit providing for development and printing of photo from exposed films and recorded digital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch of the machinery which are used for development and printing of photos are assessable under Entry 83(60) of the Third Schedule to the KVAT Act until the Entry is deleted from Third Schedule with effect from 1-7-2006. The appeal is allowed as above modifying the order of the Commissioner to the above extent and with direction to the Assessing Officer to bifurcate the turnover of computer and mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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