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TMI Blog2020 (4) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to as "the Tribunal"), thereby dismissing the second appeal of the revisionist and up holding the order dated 09.11.2006, passed by the Joint Commissioner (Appeals), Trade Tax, Lucknow in the first appeal of the revisionist. This revision pertains to assessment year 2003-04. 3. The revisionist is a Company engaged in the business of manufacture and sale of stationary items such as carbon paper, drawing paper, art material, computer printer, note counting machine etc. which are consumable items. The controversy involved in the present revision is with regard to the rate of tax on H.P. Printer toner and cartridges. 4. It has been submitted that on the sale of H.P. toner and cartridges rate of tax should be 4% while the Assessing Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a whole or is a cartridge consumable or supplementary or subordinate in nature and will not be needed in actual functioning of the product. It is an admitted position and a fact of common knowledge that a printer cannot function without a cartridge. Function of a printer is to produce printed pages and when blank page is inserted, printed page is turned out with printed words engraved there upon which is only because of the cartridge. In absence of a cartridge blank page will be turned out as a blank page without any impression or characters on it. A printer, therefore, is rendered useless without a cartridge and therefore it can safely be concluded that cartridge is an essential component and integral part of a computer printer, without w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Trade Taxes vs. Symphony Enterprises And Others, 2007 INDLAW DEL 1301, wherein it has been clearly held that toners and cartridges are part and accessories to computer systems. The functioning of these cartridges was explained, from which it appears that ink cartridge is a sophisticated Engineering design to provide and regulate back pressure, which is essential to perform its job of delivering the right amount of ink to the printer nozzel and toner cartridge, which is fitted in laser jet printer generates laser beam which acts on the photo sensitive drum. Thus, the ink jet cartridge/toner cartridge is a part and accessory to a printer, which has been held to be a peripheral to a computer system. Therefore, all spare parts, compo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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