9911796707
TMI Blog2007 (10) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... ly operated labelling machines. For the assessment period April 1, 2000 to March 31, 2001 the Deputy Commissioner of Commercial Taxes (Assessment)-13, Bangalore, by his order dated March 29, 2003 held that the goods sold by the petitioner are to be treated as electronic goods and that they do not fall under the category "computer peripherals" enumerated under serial No. 20 of Part C of the Second Schedule to the Karnataka Sales Tax Act, 1957 and the petitioner was called upon to pay the taxes. Aggrieved by the order of assessment, the petitioner filed an appeal before the first appellate authority contending that the assessment officer has committed a serious error in not considering the products of the petitioner as computer peripherals a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the petitioner contends that the bar code printer is nothing but a type of printer used in the computer. The scanner is also similar to that of any other scanner used in the computer and the goods sold by the petitioner are nothing but a peripherals of a computer and that these products cannot be used without the assistance of computer and CPU. Relying upon the judgment of this court reported as Balaji Computers v. State of Karnataka [2006] 147 STC 269; ILR [2006] Kar 38, he contends that in similar circumstances, this honourable court has held that the language employed in the exemption notifications and items in respect of which exemption has been given, has to be understood in the context in which exemption notifications came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls, that is to say: (a) All kinds of printers and their parts, namely, dot matrix, ink jet, laser, line, line matrix and the like 1.4.1998 to 31.12.1999 Four per cent From 1.1.2000 Eight per cent (b) Terminals, scanners, multimedia kits, plotters, modem and their parts 1.4.1998 to 31.12.1999 Four per cent From 1.1.2000 Eight per cent (iii) Computer consumables, namely, stationery, floppy disks, CD ROMS, DAT tapes, printer ribbons, printer cartridges and cartridge tapes 1.4.1998 to 31.12.1999 Four per cent From 1.1.2000 Eight per cent (iv) . . . . . . . . . In serial No. 20, Part C of the Second Schedule after the words "all kinds of printers and their parts, namely, dot matrix, ink jet, laser, line, line matrix", the words "and the like" ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old by the petitioner as computer peripherals. Even the other officers who has passed the order for the subsequent years have treated the goods of the petitioner as computer peripherals. These facts are not disputed by the learned Government Advocate. After hearing the learned counsel for the parties and on perusal of serial No. 20 of Part C of the Second Schedule to the KST Act, it is clear that while describing the word "peripherals", all kinds of printers and their parts, namely, dot matrix, ink jet, laser, line, line matrix, and the words "and the like" are included. It is not the case of the State Government that bar code printer does not fall within the category of printer. It is also a type of printer used in the business line, by us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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