Classification of goods - sale of Printer under VAT Act as a ...

High Court Rules Printers as Computer Peripherals for VAT, Corrects Tribunal's Error on Tax Classification.

March 30, 2022

Case Laws VAT and Sales Tax HC

Classification of goods - sale of Printer under VAT Act as a Computer peripheral - taxable at 4% or as unclassified items under Schedule @ 12.5%? - although their Printers are multifunctional in nature their components are mainly used for the purpose of printing and their main character is that of a Printer - Tribunal committed factual and legal error in treating the multifunctional printers sold by the revisionist as falling in the Residuary category - HC

View Source

← Previous Next →

Classification of goods - sale of Printer under VAT Act as a ...

High Court Rules Printers as Computer Peripherals for VAT, Corrects Tribunal's Error on Tax Classification.

March 30, 2022

Case Laws VAT and Sales Tax HC

You may also like:

Depreciation of printers @ 60% - computer accessories and peripherals such as printers, scanners and servers form an integral part of the computer system and they cannot...

Classification of goods - Computer peripherals - LAN Connection Cable - the term peripheral has been given an expansive meaning and is not restricted to input/output...

Computer peripherals and accessories - depreciation @ 60% has been allowed on computer peripherals. - AT

Printers & Scanners are parts of computer eligible for dep. @60%

Benefit of Exemption - The mere fact that the AVETCS contains computer system does not make it Computers, Computer Systems or Computer Peripherals. In these...

Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said...

Classification of goods - Levy of tax on Image Runners @4% or @12% - Image Runners (Multi-function Network Printer) - Goods in question partake the character of...

Petition for refund - the computer system cannot override the factual aspects. If the refund is payable, whether the computer systems accepts or not, is of no...

Depreciation on printer - the printer cannot function without the command from the computer - merely because the cost of the printer is abnormally high, the same cannot...

Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

Depreciation on xerox machine - at the rate of 15% OR 60% as claimed by the assessee - CIT(A) has granted this rate of depreciation on all other assets, which are...

Classification of goods - rate of tax - H.P. Printer toner and cartridges - In the instant case toner cartridge being part of printer, which are sold alongwith printers...

Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2017 - Errors in e-way bills - The Court emphasized that minor typographical errors in e-way bills,...

Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of...

Classification - ink jet cartridges and toner cartridges were parts and accessories of printer which is a peripheral to a computer system and would be covered under...

Quick Updates: