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        VAT and Sales Tax

        2013 (2) TMI 797 - HC - VAT and Sales Tax

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        Taxation of Computer Parts Upheld by Rajasthan HC The Rajasthan HC dismissed a revision petition challenging the taxation of UPS and CVT as essential parts of a computer at a rate of 4%, affirming their ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Taxation of Computer Parts Upheld by Rajasthan HC

                              The Rajasthan HC dismissed a revision petition challenging the taxation of UPS and CVT as essential parts of a computer at a rate of 4%, affirming their role in computer functioning. The petition was dismissed as no legal issue arose for consideration.


                              The Rajasthan High Court dismissed a revision petition challenging the taxation of UPS and CVT as essential parts of a computer at a rate of 4%. The court held that UPS and CVT are indeed essential parts of a computer as they are necessary for its functioning. The petition was dismissed as no legal issue arose for consideration.
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