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TMI Blog2012 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... Adv, Mr. Rajiv K. Virmani, Sr. Adv. with Amar Gupta, Mr. Dheeraj Nai and Mr. Cheetan Chopra, Advs. For Respondent: Mr. H.C. Bhatia and Mr. K.K. Ahuja, Advs. SANJIV KHANNA, J. The present writ petitions have been filed by Canon India Private Limited and Infres Methodex Limited. In the case of Canon India Private Limited, they have challenged the notice of default assessment of tax and interest issued under Section 32 of the Delhi Value Added Tax Act, 2004 (Act, for short). 2. By an interim order dated 6th July, 2009 in the case of Canon India Pvt. Ltd., it was directed that there shall be stay of the impugned demand. The said interim order has continued. In fact, the writ petition filed by Canon India Private Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court in the case of Xerox India Ltd. (supra) for the purpose of Customs Act. A multi functional printer or machine may be able to perform several functions, but an ancillary or incidental function would not be relevant. The relevant determining factor in such cases even for the period before 31st November, 2005, would be the dominant or main purpose. This would prevent misuse and mis-declaration by the seller, who may try and sell a photocopier and a duplicating machine as a computer peripheral when, in fact, the main purpose and object of the machine was is to make copies or duplicate documents. 19. With regard to the period after 30th November, 2005, we have to examine the relevant entries in 41A and compare them with the Entry No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The multi functional machines/printers will not fall under any of the specific sub-heading, but would fall under the residual sub-heading 8471.60.29 i.e. others . This is also clear when we examine the bills of entry, which have been filed by Canon India Private Limited, who have filed a writ petition before us and has been heard alongwith this appeal. In the said bills of entry, machines have been cleared under tariff entry 8471.60.29 i.e. others . xxx 21. . Thus, with regard to the period after 30th November, 2005, the question of law mentioned above is answered holding, inter alia, that the doctrine of dominant purpose of the multi functional machine will determine/decide whether it is an input or output unit of an automatic d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part and more importantly the question and issue can be examined at the stage of assessment/appellate proceedings. The question of law is accordingly answered. The appeal is partly allowed and the order of the tribunal to the extent contrary to the observations made above shall be treated as set aside. In the facts and circumstances of the case, there will be no order as to costs. 3. Similarly, the writ petition filed by Infres Methodex Limited was entertained because of the writ petition filed by Canon India Private Limited and subject matter of controversy was also pending consideration in STA 6/2010. In this case, assessments have been framed for the assessment year 2007-08 by subjecting to tax multifunctional product under the uncl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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