TMI Blog2012 (10) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... f the printer has to be held to be its accessory, in absence of any compelling reason. Thus allow the writ petitions in above terms. - CWP No. 7923 of 2010 - - - Dated:- 15-10-2012 - GOEL A.K. C.J. AND GOSWAMI A.K., J. For the Appellant : A.N. Haksar and M.M. Khanna, Senior Advocates with U.A. Rana and Goverdhan Sharma For the Respondents : Vivek Thakur, Additional Advocate-General and Rajesh Mandhotra, Deputy Advocate-General, ORDER :- The order of the court was made by A.K. GOEL C.J.- This order will dispose of W.P. (C) Nos. 5216, 5217 and 5222 of 2009 as all the three writ petitions have been filed by the same assessee for three different assessment years. The common issue raised in all the three writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Particulars Rate of tax 1. All other goods not covered by First, Second, Third and Fourth Schedule.-12.5% at the relevant period (Now 13.5%) It may also be necessary to refer to the discussion in the impugned orders. In the assessment order it was observed: Cartridges of a printer are more apt to be regarded as well as are commonly understood as consumable rather than parts and accessories of it. The products under question appear to be a compounded device for storing ink as well as for spraying it on the body of the blank paper to produce printed copy. There is no doubt that the printing ink loaded in the device does not qualify t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed some pertinent points by quoting several Supreme Court and High Court judgments including ruling of the Delhi VAT Tribunal on the matter which goes in his favour, there are some arguments or points that go in favour of the Revenue as well. First relates to the judgement pronounced by the honourable Delhi High Court in the case of Commissioner of Trade Taxes v. HP India Sales Private Limited [2007] VIL-18-HC-(Delhi) on the same issue holding that inkjet cartridges and toner cartridges are 'parts and accessories' of goods mentioned in HSN 84.71 (i.e., printers). But this judgment was given with reference to Harmonic System of Nomenclature ('HSN') of products applicable under the Central Excise Act and the Customs Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned counsel for the petitioner submitted that the goods in question can be treated as parts or accessories of computer system or peripherals. As per clarification by the Commissioner also printer is a part of computer system and peripherals. The printer cannot be operated without inkjet cartridges or toner cartridges and thus the said items can certainly be treated as accessories to the printer. The judgment of the Delhi High Court in Commissioner of Trade and Taxes v. HP India Sales Private Limited [2007] VIL-18-HC-(Delhi) relates to the assessee itself and the entry was in identical terms. Therein it was observed: 5. A perusal of the entries shows that it is necessary to go back to HSN 84.69, 84.70 and 84.71. Learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h it may not be possible to type out any matter without it. In Annapurna Carbon Industries Co. [1976] 37 STC 378 (SC); [1976] 2 SCC 273 it was observed that the term accessory refers to an aid or addition. Reference is made to para 10 (page 381 in 37 STC): 10. We find that the term 'accessories' is used in the Schedule to describe goods which may have been manufactured for use as an aid or addition. A sense in which the word 'accessory' is used is given in Webster's Third New International Dictionary as follows: 'An object or device that is not essential in itself but that adds to the beauty, convenience, or effectiveness of something else.' Other meanings given there are: 'supplementary or secondary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed necessary from printing ink in entry 50 of Part A (Part A deals with general goods), specific mention thereof may not be necessary in general and wide entry in entry 4 of Part B-parts and accessories of computer systems and peripherals (Part B deals with IT goods). It is settled that a fiscal entry is to be given a common sense meaning as understood by persons dealing with such goods and not any technical meaning. (Filterco v. Commissioner of Sales Tax, Madhya Pradesh [1986] 61 STC 318 (SC) (page 323); [1986] 2 SCC 103 para 12), Applying this test, ink of the printer has to be held to be its accessory, in absence of any compelling reason. Accordingly, we answer the question in favour of the assessee and allow the writ petitions i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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