9911796707
TMI Blog2007 (10) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... ALI NAGARAJ , JJ. ORDER:- The order of the court was made by K.L. MANJUNATH J. The following substantial question of law arises for consideration in this petition: Whether the bar code printers and bar code scanners and hand held terminals fall under entry 20, Part C(ii)(a) and (b) appended to the Second Schedule to the Karnataka Sales Tax Act, 1957? The petitioner is a registered dealer under the Karnataka Sales Tax Act, 1957 dealing in bar code printer, bar code scanners and manually operated labelling machines. For the assessment period April 1, 2000 to March 31, 2001 the Deputy Commissioner of Commercial Taxes (Assessment)-13, Bangalore, by his order dated March 29, 2003 held that the goods sold by the petitioner a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the scanner and any goods which run through flow of electrons, are regarded as electronic goods. Accordingly, the appeal was dismissed. Being aggrieved by the concurrent findings of all the authorities, the present revision petition is filed contending that the goods sold by the petitioner fall under serial No. 20, Part C(ii)(a) and (b) appended to the Second Schedule to the KST Act, 1957 and taxes are to be paid as computer peripherals. We have heard both counsel for the parties. The learned counsel for the petitioner contends that the bar code printer is nothing but a type of printer used in the computer. The scanner is also similar to that of any other scanner used in the computer and the goods sold by the petitioner are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on as it falls within the word computer peripherals . Serial No. 20, Part C of the Second Schedule to the KST Act, is extracted below: Serial No. 20 of Part C of the Second Schedule: 20(i) Computers of all kinds, namely, main frame, mini, personal, micro computers and the like consisting of monitor, key board, mouse, floppy drives, cartridge, tape drives, CD ROM drives, DAT drives, hard disks and their parts 1.4.1998 to 31.02.1999 Four per cent 1.1.2000 to 31.3.2001 Eight per cent Page No: 168 (ii) Peripherals, that is to say: (a) All kinds of printers and their parts, namely, dot matrix, ink jet, laser, line, line matrix and the like 1.4.1998 to 31.12.1999 Four per cent From 1.1.2000 Eight per cent (b) Terminals, scanners, multimedia k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner will be used only by a particular class of people, namely, business class, such a benefit cannot be extended to the petitioner. The learned counsel for the petitioner has produced certain assessment orders for the years 2001-02, 2002-03 and 2003-04. For the subsequent years, the very same officer has treated the goods of the petitioner as computer peripherals. For the year April 1, 2004 to December 31, 2004, the very same officer has passed the order granting relief to the petitioner treating the goods sold by the petitioner as computer peripherals. Even the other officers who has passed the order for the subsequent years have treated the goods of the petitioner as computer peripherals. These facts are not disputed by the learned G ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
