2024 (1) TMI 299 - SCH - VAT and Sales Tax

Classification of goods - CAT-5/CAT-6 cables - HELD THAT - CAT-5/CAT-6 cables will fall in the Category of Computer System and peripherals which is specified in the Entry No. 3 right from its inception. Hence, no case for interference is made out in exercise of jurisdiction under Article 136 of the Constitution of India - SLP dismissed.

Summary

The Supreme Court upheld the High Court's decision that CAT-5/CAT-6 cables fall under "Computer System and peripherals," as per Entry No. 3. Special Leave Petitions were dismissed, and pending applications were disposed of.