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3.2) The second submission of learned counsels for the petitioner-assessee is that the Revenue as well as the lower adjudicating authorities have given an extremely restrictive meaning to the term 'computer peripherals' to only include input and output devices, which is contrary to the judgments of this Court in the case of M/s Kores (India) Limited & Ors. vs. The Assistant Commissioner (S.B. STR No. 24/2015 decided on 19.02.2016), M/s Sharp Business Systems (India) Ltd. vs. The Assistant Commissioner (S.B. STR No. 185/2016 decided on 26.05.2017); judgments of Madras High Court in the case of State of Tamil Nadu vs. CMC Limited reported in [(2014) 75 VST 413 (Mad.)], Canon India Pvt. Ltd. vs. State of Tamil Nadu reported in [(2015) 80 VST 483 (Mad.)] and judgment of Delhi High Court in the case of Ricoh India Limited vs. Commissioner reported in [(2012) 52 VST 49 (Delhi)]. 3.3) The third submission of learned counsels for the petitioner-assessee is that it is an established cannon of classification that a specific entry would override a general entry. Reliance in this regard is placed on Apex Court judgments of Commissioner of Commercial Tax, U.P. vs. A.R. Thermosets (Pvt.) Ltd. reported in (2016) 16 SCC 122, State of Maharashtra vs. Bradma of India Ltd. reported in [(2005) 140 STC 17 (SC)], Hindustan Poles Corporation vs. Commissioner of Central Excise, Calcutta reported in [(2006) [2023/RJJP/012108] (8 of 22) [STR-182/2017] 145 STC 625 (SC)], and Krishi Utpadan Mandi Samiti and Ors. vs. Ved Ram reported in [2012 (277) ELT 299 (SC)]. It is stated that a special entry must prevail over the general entry and that the residuary clause can be invoked only if the department can establish that the goods in question can, by no conceivable process of reasoning, be brought under any of the tariff items. It is contended that since the goods in question, i.e. CAT-5 / CAT-6 cables, are primarily used as an ancillary computer product, the same would be included in the broad category of 'computer peripheral'.