Classification of recorded music CD/DVDs under TNVAT Act left for revisional remedy, with writ petitions disposed.

Classification of recorded music CD/DVDs under the TNVAT Act, 2006 is discussed against competing treatment as taxable goods under Entry (13-A)(e) in Parts C to I Schedule or as Information Technology Products under Entry No. 68 in Part B. The writ petitions were not decided on the merits of classification; instead, they were disposed of with liberty to pursue the alternate statutory remedy by invoking revisional powers under Section 54 of the TNVAT Act, 2006.

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Outcome: The writ petitions were disposed of with liberty to the petitioner to pursue the alternate statutory remedy by way of revision under Section 54 of the Tamil Nadu Value Added Tax Act, 2006.

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