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(ii) Same is a machine having input and output units;

(iii) Same is a laser jet printer, dominant function of this multifunction machine being printing, out of the total four functions."

7. The Tribunal while proceeding to reject the contention of the petitioner that the item was liable to be viewed as an Automatic Data Processing Machine [APDM] proceeded to hold as follows: -

10. As would be manifest from the above, a categorical finding had come to be recorded by the Tribunal that Multifunction Printers would clearly fall within the ambit of SI. No. 3 of Entry 41A of the Third Schedule of the DVAT Act. There was thus no occasion for the Assessing Authority to have reopened the entire issue especially when the matter had been remitted only for the purposes of quantification of the demand. The Assessing Authority has prima facie committed a manifest illegality in attempting to reclassify Multifunction Printers as falling under the residual entry of Section 4(1)(e) of the DVAT Act and thus taxable @ 12.5% . In terms of the order of the Tribunal, it was obliged to treat that article as falling within Entry 41A and merely recompute the demand. Matter requires consideration.