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TMI Blog2019 (1) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Tamil Nadu [2018 (1) TMI 1252 - MADRAS HIGH COURT], which has been recently passed dealing with an identical issue under the TNGST Act, 1959 has held that ink jet cartridges and toner cartridges are parts and accessories of printer which is a peripheral to a computer system and would be covered under Entry Nos.22 & 24 of serial No.68, Part B of First Schedule to the Tamil Nadu Value Added Tax Act, 2006. Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ale tax. 7. Countering the arguments advanced on behalf of the petitioner, Mr.Mohammed Shaffiq, the learned Special Government Pleader for the respondents submitted that the reference to the decision of the Division Bench of this Court in Canon India Private Limited and Ors. Vs. State of Tamil Nadu and Ors, [2013 (199) ECR 148 (Madras)] is misplaced in as much as the said decision came to be rendered under the Provisions of the Tamil Nadu Value Added Tax 2006 and is based on the entries therein. The Court allowed the benefits to the assesse on the ground that "printer cartridge" would be considered as "computer peripherals" as there is no specific use of the expressions "consumable" under the Act. The relevant entry in the first Serial No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion, for the purpose of the Central Sales Tax Act, has to be determined on the basis of what is commonly known or recognised in commercial parlance. If in commercial parlance and according to what is understood in the trade by the dealer and the consumer, processed or frozen shrimps, prawns and lobsters retain their original character and identity as shrimps, prawns and lobsters and do not become a new distinct commodity and are as much 'shrimps, prawns and lobsters', as raw shrimps, prawns and lobsters, subsection (3) of Section 5 of the Central Sales Tax Act would be attracted and if with a view to fulfilling the existing contracts for export, the assessee purchases raw shrimps, prawns and lobsters and processes and freezes the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in sub-item (i) of item 18, Part-B of First Schedule. 14. Sl.No(iv) allows exemption only to computers and their hardwares and peripherals as specified in Sub item (i) of item 18 Part- B of the First Schedule. 15. Learned counsel for the respondent submits that the legislature has cautiously categorised S.No.18(i) in the First Schedule of the TNGST Act into three categories namely (i) computers (ii)peripherals and (iii) consumables. Therefore, printer cartridges which are admittedly categorised as consumable in S.No.18(1) of the first schedule to the T.N.G.S.T.Act cannot be treated as peripherals for the purpose of the exemption notification. Though the argument of the learned counsel for the respondent appears attractive, I am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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