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2021 (3) TMI 173 - HC - VAT and Sales TaxClassification of goods - switches, hubs and routers - fall under Entry 18(i) in Part B of the first schedule to the TNGST or not - HELD THAT -Reliance can be placed in the case of M/S. DAX NETWORKS LTD. VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE COMMERCIAL TAX OFFICER 2017 (11) TMI 929 - MADRAS HIGH COURT where it was held that appropriate classification of switches, hubs and routers dealt with by the petitioner should undoubtedly fall under Entry 18 (i) in Part B of the first schedule to the TNGST. These writ petitions are 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.
Issues:
Challenging revised assessment orders based on reliance on clarifications dated 29.07.2004. Analysis: The petitioner contested the revised assessment orders, arguing that the respondents incorrectly relied on clarifications from 29.07.2004. The petitioner sought relief based on the decisions in M/s.Dax Networks Ltd. Vs The Commissioner of Commercial Taxes, 2017 and The State of Tamil Nadu Vs CMC Limited, 2014. The Court in M/s.Dax Networks Ltd. case classified switches, hubs, and routers under Entry 18(i) in Part B of the first schedule to the TNGST. The Court emphasized that the clarification from the Authority for Clarification and Advance Ruling under Section 60 of the Karnataka Value Added Tax Act, 2003, though not binding, provided insight into the treatment of similar products. The Court in The State of Tamil Nadu Vs CMC Limited case determined that routers, as computer peripherals, fell under Serial No.22, Entry 68 of Part B of I Schedule of TNVAT Act, 2006. The Court decided to set aside the impugned revised Assessment Orders for the Assessment Years 2001-2002 to 2003-2004 and directed the respondents to issue fresh orders in line with the aforementioned decisions and legal provisions. The assessment orders by the 3rd respondent were annulled, and the case was remanded to the respondents for fresh adjudication within three months. The petitioner was granted 30 days to submit a reply/representation, and the respondents were instructed to engage with the petitioner before issuing a final order, either in person or through video conferencing. In conclusion, the writ petitions were disposed of with the provided directions and observations, without any costs imposed. The connected Writ Miscellaneous Petitions were closed accordingly.
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