Printer ribbon cartridge classification turns on functional necessity and trade understanding of whether it is a part or accessory.

Classification of a ribbon cartridge used in a dot matrix printer depended on whether it was functionally necessary for the printer's operation and understood in trade as an integral part, rather than a mere accessory. The Court noted that the Assessing Authority had acted without adequate evidence on functional necessity and without proper material on whether the cartridge was sold with the printer. It also found that the Tribunal had not examined the distinction between a part and an accessory in the correct perspective, and that earlier decisions and the applicable principles required reconsideration on proper facts and evidence. The Tribunal's order was set aside and the matter was remanded for fresh consideration.

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Issues: Whether ribbon cartridge used in a dot matrix printer is to be treated as part of computer hardware or merely as an accessory, and whether the matter required reconsideration by the Tribunal.

Analysis: The classification turned on whether the printer could function without the ribbon cartridge and whether the cartridge was understood in trade as an integral part of the printer. The Court found that the Assessing Authority had proceeded without adequate material on the functional necessity of the cartridge and without proper evidence on whether it was sold along with the printer. It also noted that the Tribunal had not examined the issue in the correct perspective and that earlier decisions and the principles governing distinction between a part and an accessory needed reconsideration on proper facts and evidence.

Conclusion: The Tribunal's order was set aside and the matter was remanded to it for fresh consideration.

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