TMI Blog2015 (4) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... would be entitled to such a benefit. We find that 'router', from the nature of its use in conjunction with the computer as has been defined by the Appellate Deputy Commissioner and the Tribunal based on relevant computer related dictionary and data, is a peripheral of a computer. It is also held by the Tribunal that 'router' is a computer network device that transmits data from one area to another and expands the capabilities of the computer, hence, it does not form part of core computer architecture. Therefore, we find that the Appellate Deputy Commissioner as well as the Tribunal are justified in holding that the goods sold by the assessee, namely, router, is a computer peripheral, falls under Serial No.22, Entry 68 of Part B of I Schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was liable to be assessed to tax at 12.5% treating it as an unclassified item under Entry 69 of Part C to the First Schedule (commodity code No.301) to TNVAT Act, 2006. Accordingly, the Assessing Officer demanded tax at 12.5% together with penalty. 4. Aggrieved by the order of the Assessing Officer, the assessee preferred an appeal before the Appellate Deputy Commissioner, who relying upon the definition of 'router' from Wikipedia and its nature and use in computer data transfer, came to the conclusion that router is a computer peripheral and a device used in conjunction with the computer and therefore, falls under Sl.No.22 Entry 68 of Part B of I Schedule. For better clarity, the relevant portion of the order of the Appellate De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d place and hence this one should be a product invisible in Sl.No.17 electronic integrated circuits and micro assemblies or computer system and peripherals under Sl.No.22 entry 68 of Part B of 2nd schedule. By all means this router is nothing but a computer peripherals which is eligible for 4% of concessional rate. In view of that the correct rate of tax to be levied is only at 4% and not at 12.5%. Hence the tax levied on the turnover of ₹ 5041966/- at 12.5% is deleted and re fixed at ₹ 201678 at 4%. The balance of 8.5% amounting to ₹ 428557/- is given as a relief to the appellants. 5. Aggrieved by the order of the Appellate Deputy Commissioner, the Revenue has preferred an appeal before the Tamil Nadu Sales Tax Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r examples of peripherals are expansion cards. Graphics cards, computer printers, image scanners, tape drives, microphones, loudspeakers, webcams and digital cameras . At the same time, it is also relevant to note that according to section 2(j) of the Information Technologies Act 2000, computer network means as follows (j) Computer network means the interconnection of one or more computer through - (i) the use of satellite, microwave, terrestrial line or other communication media; and (ii) terminals or a complex consisting of two or more interconnected computers whether or not the interconnection is continuously maintained. As per the definition above, a computer peripheral is often, but not always, partially or completely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, the Revenue has filed the present Tax Case (Revision). 7. We have heard learned Additional Government Pleader appearing for the appellant and perused the materials placed before this Court. 8. The contention of the assessee is that the goods sold by the assessee, namely, router, will fall under Entry 68 of Part B of I Schedule to TNVAT Act, 2006, which reads as follows: 68. Information Technology products as notified by the Government. (The following goods have been notified as falling under this item by Notification No.II(1)/CTR/(a-6/2007-G.O.No.3 dated 1st January 2007:- 1. ....... 2. ...... ..... 22.Computer systems and peripherals, Electronic diaries (a) Computer systems, peripherals and parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ata, is a peripheral of a computer. It is also held by the Tribunal that 'router' is a computer network device that transmits data from one area to another and expands the capabilities of the computer, hence, it does not form part of core computer architecture. Therefore, we find that the Appellate Deputy Commissioner as well as the Tribunal are justified in holding that the goods sold by the assessee, namely, router, is a computer peripheral, falls under Serial No.22, Entry 68 of Part B of I Schedule of TNVAT Act, 2006. 11. Being pure question of fact, we find no question of law much less any substantial question of law arises for consideration in this revision. Accordingly, the order of the Tribunal stands confirmed and this Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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