TMI Blog2021 (3) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... e disposed off by setting aside the impugned revised Assessment Orders dated 01.02.2006 for the Assessment Years 2001-2002 to 2003-2004 and by directing the respondents to pass a fresh order in terms of the decisions of this Court cited and in accordance with law. The assessment orders passed by the 3rd respondent are set aside and the case is remitted back to the respondents to pass a fresh order within a period of three months from the date of receipt of a copy of this order - Petition disposed off. - W.P. Nos. 7251 to 7255 of 2006 And W.M.P. Nos. 7959 to 7962 & 7964 of 2006 - - - Dated:- 8-2-2021 - Hon'ble Mr. Justice C. Saravanan For the Petitioner : Ms.P.Jayalakshmi for Mr.R.Karthikeyan For the Respondents : Ms.G.D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent, it will be a good indicator, as to how, the products dealt with by the petitioner have been considered under the Karnataka Value Added Tax Act, 2003. In the said communication, the petitioner had sought for clarification as regards the rate of tax for switches, hubs and routers as computer peripherals and the Advance Ruling Authority, after examining the matter, found that switches and hubs falls under Central Excise Tariff under 8473; routers falls under Central Excise Tariff heading 8517; as also cables, fall under Central Excise Tariff heading 8544; and are enumerated as Serial Nos. 25 and 30 of Notification, dated 30.04.2005 and Serial No.117, in notification, dated 30.04.2005 respectively and they are liable to tax at 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chedule of TNVAT Act, 2006. 6. I am therefore inclined to dispose these writ petitions by setting aside the impugned revised Assessment Orders dated 01.02.2006 for the Assessment Years 2001-2002 to 2003-2004 and by directing the respondents to pass a fresh order in terms of the aforesaid decisions of this Court cited above and in accordance with law. 7. In the light of the above discussion, the assessment orders passed by the 3rd respondent are set aside and the case is remitted back to the respondents to pass a fresh order within a period of three months from the date of receipt of a copy of this order. 8. The petitioner is given liberty to file a reply/representation within a period of 30 days from the date of receipt of a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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