Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Classification of goods - Multi Function Printers - It could not ...

VAT and Sales Tax

November 16, 2021

Classification of goods - Multi Function Printers - It could not be said gainsaid that this notification has to be given prospective effect. - These aspects though have been analysed by the Tribunal and benefit has been denied under this notification dated 07.07.2007, on different ground altogether, which was not the subject matter of the appeal. Hence, there are no hesitation to hold that the Tribunal has exceeded its jurisdiction in adjudicating upon other issues which were not considered by either the Assessing Authority or Appellate Authority for denying the benefit of notification - HC

View Source

 


 

You may also like:

  1. Import of prohibited goods - Multi-function Digital Photocopiers and Printers - imported goods are liable for confiscation but ordering absolute confiscation is not justified

  2. Classification of goods - multi function printers - MVAT - The printers sold by the appellant are classifiable under Entry 84.71 of the IT Products Notification as...

  3. Classification of imported goods - Scodix S 75 Digital Inkjet Printer - large format printers which satisfy the conditions of connectability as given in HSN Explanatory...

  4. Classification of imported goods - Encoder / Multiplexer / Modulator - As the impugned goods are having the function of transmission of data and other functions and...

  5. Classification of goods - Levy of tax on Image Runners @4% or @12% - Image Runners (Multi-function Network Printer) - Goods in question partake the character of...

  6. Classification of goods - Multi Micro Nutrient Mixtures etc. - the correct classification of these items is under 3002 and not 3808

  7. Deduction u/s 80IB - housing project - sale of flats to family members - application of restriction with retrospective effect or with prospective effect i.e 1.4.2010 -...

  8. In the absence of any express or implied provision for retrospective applicability, an amending Notification No.33/2008-ST where the said proviso (e) was deleted would...

  9. 100% EOU - Inter-unit transfer of goods - It is well settled that all notifications are prospective in nature, in the absence of giving any retrospective effect...

  10. Classification of imported goods - tax rate on Multi-function Printers(MFD) - there is no distinction between old/used products and new products as far as MFDs, which...

 

Quick Updates:Latest Updates