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<h1>Supreme Court dismisses Special Leave Petitions lacking legal grounds, despite delay condonation.</h1> <h3>The State of Tamil Nadu Versus M/s Canon India (P) Ltd.</h3> The Supreme Court dismissed the Special Leave Petitions after finding no legal grounds for interference, despite condoning the delay and granting ... Classification of goods - Rate of tax applicable - Levy of tax on Image Runners @4% or @12% - Whether the Image Runners (Multi-function Network Printers) sold by the assessee are to be classified under Schedule I, Part B, Entry 18(i) as claimed by the assessee or under Schedule I, Part C, Entry 13(i) as held by the Tribunal - the decision in the case of M/s. Canon India (P) Ltd. Versus State of Tamil Nadu Represented By The Dy Commercial Tax Officer [2015 (2) TMI 751 - MADRAS HIGH COURT] contested, where it was held that Goods in question partake the character of 'peripheral' of a computer and therefore, it is classifiable under Entry 18(i) of Part B of Schedule I of TNGST Act - Held that: - the decision in the above case upheld - SLP dismissed. The Supreme Court dismissed the Special Leave Petitions after hearing the counsel for both parties and finding no legal grounds for interference. Delay was condoned and exemption from filing certified copy of the impugned order was granted.