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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (2) TMI HC This

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2013 (2) TMI 797 - HC - VAT and Sales Tax

  1. 2017 (1) TMI 64 - HC
The Rajasthan High Court dismissed a revision petition challenging the taxation of UPS and CVT as essential parts of a computer at a rate of 4%. The court held that UPS and CVT are indeed essential parts of a computer as they are necessary for its functioning. The petition was dismissed as no legal issue arose for consideration.

 

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