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2007 (11) TMI 559 - AT - VAT and Sales Tax
Issues: Classification of multifunctional digital copier machine under the West Bengal VAT Act, 2003 based on HSN code 8471.60 or Schedule CA.
Analysis: 1. Issue: Classification of the multifunctional digital copier machine under the West Bengal VAT Act, 2003. - Details: The applicant challenged the Commissioner's order that the copier machine did not fall under HSN code 8471.60 but under Schedule CA, attracting a higher sales tax rate. The Commissioner argued that the copier did not qualify as a computer peripheral under entry No. 3 of Schedule C, Part II of the Act. 2. Issue: Interpretation of the definition of "peripheral equipment" and its application to the copier machine. - Details: The Commissioner defined "peripheral equipment" as devices working with a computer but not the computer itself. The copier's dependency on the computer for printing was crucial in determining its classification as a computer peripheral under HSN code 8471.60. 3. Issue: Comparison with previous judgments and rulings. - Details: The applicant cited judgments classifying similar products under HSN code 8471.60, while the Commissioner relied on the copier's primary function as a printer to justify the higher tax rate under Schedule CA. The Tribunal considered various rulings and judgments to determine the copier's classification. 4. Issue: Principal function and classification criteria. - Details: The Tribunal analyzed the copier's principal function, emphasizing that if the printer component met the conditions of HSN code 8471.60, the entire copier could be classified as a computer peripheral. The Tribunal concluded that if the copier's primary function was printing and it was connectable to a computer, it fell under HSN code 8471.60. 5. Issue: Modification of the impugned order. - Details: The Tribunal modified the Commissioner's order, directing that if a copier's printer was connectable to a computer and its principal function was printing, it should be classified as a computer peripheral under HSN code 8471.60, aligning with entry No. 3 of Schedule C, Part II of the West Bengal VAT Act, 2003. 6. Judgment: The Tribunal's decision was unanimous, with both members concurring on the modification of the impugned order to clarify the classification criteria for multifunctional digital copier machines under the West Bengal VAT Act, 2003.
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