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Contention of learned counsel for the petitioner is that the petitioner-assessee is dealing in computers, computers hardwares, computer stationery, peripherals, computer parts peripherals and accessories, computer software, all type of Information Technology products etc. and that all these items are covered within the purview of computer peripherals and therefore would be covered by Entry-3 in Part-A of Schedule-4 appended to the Rajasthan Value Added Tax. Entry-3 read thus:

Computer system and peripherals, computer printers excluding multi functional devices and electronic diaries.