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TMI Blog2015 (9) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee as 'accessories of computers' and could not be taxed at 10% in the residuary entry of the relevant notification - Held that: - in view of the judgment rendered by coordinate Bench of this Court on the identical issue vide judgment, referred to, the instant petition stands dismissed - decided against Revenue. - S. B. Sales Tax Revision Petition No. 107 of 2005 - - - Dated:- 30-9-2015 - Mr. J.K. Ranka, J. Archit Bohra on behalf of R. B. Mathur for the petitioner. ORDER Though the matter is listed for service upon the sole respondent, however, counsel for the petitioner, at the outset, submitted that the issue involved in the instant petition is already covered in favour of the respondent-assessee and decided by coordina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. The very fact that the words parts and accessories both have been used in the said entry indicates that even if they may not be integral parts of the computer itself like mouse, disk, floppy etc. they can be still 'accessories' of computers. Even if such 'accessories' or items can be put to use with other equipments also like refrigerators, TV sets etc., which do not fall in entry No.50; as such, it does not detract them from being taxed as such @ 4% rate under entry No.50; and particularly when such goods which are sold by a computer, dealer as parts and accessories thereof. The registration certificate of the present dealer authorizes him to sell the computers and computer accessories and their parts. It is well se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. However, neither such specific entry has been pointed out, nor such a hypothetical comparison can furnish any basis for applying the residuary entry to the sale of UPS and CVT in the hands of the present assessee-dealer of the computers and parts and accessories thereof. 20. Consequently, this Court is the opinion that both the appellate authorities below were justified in holding in favour of assessee that sale of CVT and UPS was taxable at the rate of 4% in the hands of assessee as 'accessories of computers' and could not be taxed at 10% in the residuary entry of the relevant notification. Accordingly, these revision petitions filed by the Revenue are liable to be dismissed and same are hereby dismissed. No costs. 3. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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