TMI Blog2019 (1) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... sue 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. - W.P.No.11234 of 2008 - - - Dated:- 2-11-2018 - Mr. Justice C. Saravanan For the Petitioner : M/s.V.Pushpa For the Respondents : Mr.Mohammed Shaffig Special Government Pleader [for RR1 to 3] ORDER The writ petitioner is aggrieved by the impugned order dated 28.03.2008. The 3rd respondent issued notice dated 04.10.2007, to revise the assessment to deny the benefit of exemption notification II(2)/CT/568/F6/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents advanced on behalf of the petitioner, Mr.Mohammed Shaffiq, the learned Special Government Pleader for the respondents submitted that the reference to the decision of the Division Bench of this Court in Canon India Private Limited and Ors. Vs. State of Tamil Nadu and Ors , [2013 (199) ECR 148 (Madras)] is misplaced in as much as the said decision came to be rendered under the Provisions of the Tamil Nadu Value Added Tax 2006 and is based on the entries therein. The Court allowed the benefits to the assesse on the ground that printer cartridge would be considered as computer peripherals as there is no specific use of the expressions consumable under the Act. The relevant entry in the first Serial No.68, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the respondent also drew my attention to the decision of the Supreme Court in Sterling Foods Vs. State of Karnataka and Another, [(1986) 3 Supreme Court Cases 469] wherein it was held thus:- This question, for the purpose of the Central Sales Tax Act, has to be determined on the basis of what is commonly known or recognised in commercial parlance. If in commercial parlance and according to what is understood in the trade by the dealer and the consumer, processed or frozen shrimps, prawns and lobsters retain their original character and identity as shrimps, prawns and lobsters and do not become a new distinct commodity and are as much 'shrimps, prawns and lobsters', as raw shrimps, prawns and lobsters, subsecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule. (ii)Fungicides, herbicides including weedicides, insecticides, pesticides, rodanticides, germicides and combinations thereof. (iii) Bullion specified in item 1 of Part-A of First Schedule. (iv) Computers and their hardwares and peripherals specified in sub-item (i) of item 18, Part-B of First Schedule. 14. Sl.No(iv) allows exemption only to computers and their hardwares and peripherals as specified in Sub item (i) of item 18 Part- B of the First Schedule. 15. Learned counsel for the respondent submits that the legislature has cautiously categorised S.No.18(i) in the First Schedule of the TNGST Act into three categories namely (i) computers (ii)peripherals and (iii) consumables. Therefore, printer cartridges ..... X X X X Extracts X X X X X X X X Extracts X X X X
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