Document Fragment View
Fragment Information
Showing contexts for: multifunction printer in M/S.Hewlett Packard India Sales ... vs The Deputy Commissioner (Ct) on 2 November, 2015Matching Fragments
3.Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondent.
4.The question involved in these writ petitions is whether the multifunction network printers are computer peripherals and they are to be taxed at the rate of 4% under Entry 68 Part B of First Schedule or at the rate of 12.5% under residuary entry of Entry 69 Part C of the First Schedule?
5.This issue had already been decided by the Division Bench of this Court in Canon India (P) Ltd., Vs. State of Tamil Nadu ((2015) 80 VST 483 (Mad)), wherein the Division Bench, after elaborate discussions, has considered that the products similar to that of the petitioner partake the character of peripheral of a computer and therefore classifiable under the entry taxable at 4%. Since the products of the petitioner naturally fall under Entry 68 Part B, it will attract levy of 4% tax instead of 12.5% tax under the residuary entry.