Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Delhi Value Added Tax Act, 2004 -in case multi functional ...


Multifunctional machines mainly for copying don't qualify as data processing units under Delhi VAT Act, 2004; taxed residually.

June 26, 2012

Case Laws     VAT and Sales Tax     HC

Delhi Value Added Tax Act, 2004 -in case multi functional machine is a duplicator or a photocopying machine, which incidentally can be used as a printer or a scanner etc., the said machine would not qualify and cannot be treated and regarded as input or output unit of automatic data processing machine and will be covered by the residuary tax rate - HC

View Source

 


 

You may also like:

  1. Classification – Personal Digital Assistant (Data Processing Machine) - Heading 84713090 is more appropriate than Heading 84798999 - AT

  2. Classification of goods proposed to be imported - Data Projector - Projectors in question are machines working in conjunction with an automatic data processing machine...

  3. The appellant (M/s. Sepack) engaged in trading sealing machines manufactured by various independent Decentralized Mother Units (DMUs) during the relevant period. DMUs...

  4. Classification of goods - Walltop Computer roombr - In the instant case the impugned product “roombr” comprises a central processing unit, a Bluetooth keyboard and IR...

  5. Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for...

  6. Classification - Programmable Logic Controllers/Programmable Process Controllers and Automatic Data Processing Machines - classifiable under CETH 85.37 as programmable...

  7. Classification of imported goods - badge reader - data collection device versus data processing machine - the device captures the data from the employee’s card or the...

  8. The CESTAT held that the services provided by the appellant did not qualify as Online Information Data and Access Retrieval (OIDAR) services. The appellant performed...

  9. Exemption u/s 10B - apportionment of expenditure between EOU and non EOU - the processing is done by both the units, and the processing work done by the non EOU unit, by...

  10. Disallowance of MODVAT Credit - Charging machine - Capital goods -Charging machine and lathe machine are qualified as capital goods and squarely covered under the of...

  11. Export Data Processing and Monitoring System (EDPMS) - Issuance of Electronic Bank Realisation Certificate (eBRC) - FEMA

  12. Classification of imported goods - Computer with CPU, ICB, Mouse & Monitor - Portable automatic data processing machine have weight not more than 10 kgs(CTH 847130) or a...

  13. To hold that digital photocopier machine was covered by the restriction on imported second hand photocopiers is not correct in as much as the digital multifunctional...

  14. Benefit of exemption from customs duty - Uninterrupted Power Supply - The applicant has wrongly interpreted the notification by stating that UPS proposed to be imported...

  15. Import of secondhand digital multifunction print and copying machines - There is a clear distinction between machines and assemblies - Not a restricted item. - HC

 

Quick Updates:Latest Updates