2019 (4) TMI 156 - SCH - VAT and Sales Tax

Classification of goods - Whether portable hand held electronic ticketing machine is an IT produce and falls under heading and sub-heading No.8471 to be eligible for tax at 4% or under sub-heading No 8470 attracted tax rate at 12.5% - Held that - The impugned judgment and order passed by the High Court is upheld - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions and declined to interfere with the impugned judgment and order passed by the High Court. Pending applications, if any, were disposed of.