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Issues: Whether ink jet cartridges and toner cartridges are parts and accessories of a printer treated as a peripheral to a computer system and therefore fall within the relevant taxable entry at the same rate.
Analysis: The Court relied on the earlier binding view that a printer is a peripheral of a computer system and that ink jet cartridges and toner cartridges are parts and accessories of the printer. It held that where such items are not specifically enumerated, they take the same tax treatment as the principal goods to which they are attached, and they cannot be shifted to a residuary entry merely by describing them as consumables. The statutory scheme and the notification relied on by the revenue did not justify the contrary classification.
Conclusion: The issue was answered in favour of the assessee, and the disputed turnover was not liable to be taxed at the higher rate adopted by the Tribunal.
Final Conclusion: The revision succeeded, and the assessee obtained relief on the classification and tax treatment of the toner and ink cartridges.
Ratio Decidendi: Parts and accessories of a notified peripheral are to be classified with that peripheral and taxed at the same rate unless they are specifically enumerated elsewhere.
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