TMI Blog2020 (4) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... dically replaced/recharged with toner. This Court is of the considered view that toner cartridges are part of a printer and are liable to be taxed at the same rate as printer. It is the duty of the taxing authority, firstly to see that whether an item falls in any of the category mentioned in the schedule and only when such an item is not found falling in any of the schedule can the same be taxed in the ancillary clause - In the instant case toner cartridge being part of printer, which are sold alongwith printers have to be taxed at the same rate as the printers and not under the residuary provision. Revision allowed. - Trade Tax Revision No. - 14 of 2007 - - - Dated:- 23-1-2020 - Alok Mathur, J. For the Revisionist : S.M.K.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if it is considered to be an accessory then the same would be liable to be taxed at the rate of 10%. 5. The Tribunal while considering the aforesaid question had recorded finding that the H.P. toner and cartridge does not fall into the category of parts of the printer and that they are just consumable goods and therefore same are liable to be taxed at the rate of 10%. 6. Learned Standing Counsel on the other hand submits that the Tribunal has considered the submissions made by the revisionist, various provisions of charging Sections and case law in this regard has been duly considered and therefore there is no infirmity in the order of the Tribunal. 7. Heard learned counsel for the parties and perused the record. 8. The questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the Ribbon Cartridge is not a part of computer printer, therefore, not a computer hardware as such not amenable to tax at the rate 4% instead it was taxable at the rate 10% as an unclassified item as it was an accessory of computer printer and not its part? 11. In the case of M/s Wep Peripherals Ltd. Lucknow (supra) the Court has resorted to the common parlance test i.e. how the commodity is understood and considered by those dealing in it, and therefore it took into account the fact that the Ribbon Cartridge is sold alongwith the printer which according to the Court was the safest test to conclude that the Ribbon Cartridge was part of the Dot Matrix Printer. 12. Learned counsel for the revisionist has also placed relianc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary to examine the nature of goods as dealt by the seller and consumer of the said product or better known as the Common Parlance Test . 14. Undoubtedly, the printer is sold along with the 'Cartridge' and is included in the package containing the printer and therefore from the above fact it can be deduced that the printer includes a 'Cartridge' and are sold together. 'Cartridge' being a consumable item has to be periodically replaced/recharged with toner. 15. In the light of the above discussion, this Court is of the considered view that toner cartridges are part of a printer and are liable to be taxed at the same rate as printer. It is the duty of the taxing authority, firstly to see that whether an item fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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