Document Fragment View

Matching Fragments

Learned counsel has relied on the judgement of this Court in Assistant Commissioner vs. Bits and Bites-(2011 44 VST 416 (Raj.) and Reckitt Benckiser (India) Pvt. Ltd. vs. State & Ors., CWP No.3451/2010 decided on 19.03.2010 and argued that this Court in Bits and Bites, supra with regard to constant voltage transformers and uninterruptible power sources held that they are capable of use with other equipment and that they are accessories of computers and taxable as such and not under residuary entry. Learned counsel has also relied on the judgement of Delhi High Court in Richo India Ltd. vs. Commissioner-(2012) 22 Taxmann.com 104 (Delhi) in which case multifunction machines like computer printers or scanners were held to be covered by residuary entry and not by Entry 41A of the third Schedule of the VAT Act applicable there. Entry 41A was relating to IT products notified by the Ministry of I.T. as specified below: