Re-listing to 06.08.2025; state to decide if inkjet and toner cartridges fall under Entry 4 Part B or Schedule V HC directed re-listing of the tax dispute to 06.08.2025 and directed the State to peruse whether inkjet cartridges and toner cartridges fall under entry 4 ...
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Re-listing to 06.08.2025; state to decide if inkjet and toner cartridges fall under Entry 4 Part B or Schedule V
HC directed re-listing of the tax dispute to 06.08.2025 and directed the State to peruse whether inkjet cartridges and toner cartridges fall under entry 4 of Part B of the Second Schedule to the Assam Value Added Tax Act, 2003 (lower rate) or are covered by the residual entry in Schedule V (higher rate), and to file a statement on that position before the next date.
Learned counsel for the appellant submitted that the matter "could be disposed of in terms of the judgment" referred in Hewlett Packard India Sales Pvt. Ltd. v. State of Assam [(2012) 56 VST 472 : 2012 SCC OnLine Gau 903], Canon India Private Limited v. State of T.N. [2013 SCC OnLine Mad 2038 : (2014) 305 ELT 255], and Wep Peripherals Ltd. Throu Authorised Secy. v. Commissioner of Commercial Taxes U.P. Lucknow [2018 SCC OnLine All 5572]. The State was directed to peruse those authorities and "make her statement whether the matter is covered or not." Matter was re-listed for further hearing on 06.08.2025. Key procedural posture: reliance on precedent for disposal, invitation to State to concede applicability, and adjournment for determination of whether cited precedents govern the case.
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