Classification of routers as computer peripherals led to revised assessment orders being set aside and reconsideration ordered.

Revised assessment orders based on the clarifications dated 29.07.2004 could not be sustained where earlier decisions had already treated routers and connected equipment as computer peripherals. The Court followed those prior rulings and held that the impugned revised assessments should not stand. The matter was remitted to the assessing authority for fresh consideration and orders in accordance with law.

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Issues: Whether the revised assessment orders based on the clarifications dated 29.07.2004 could be sustained, and whether the matter required reconsideration in the light of earlier decisions treating routers and connected equipment as computer peripherals.

Analysis: The assessment controversy was addressed by following the earlier decisions cited before the Court, which had held that routers and similar equipment fall within the relevant entry as computer peripherals. In view of those decisions, the impugned revised assessment orders were not allowed to stand and the matter was directed to be reconsidered by the assessing authority in accordance with law.

Conclusion: The revised assessment orders were set aside and the case was remitted for fresh orders.

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