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of <h1>Appeal allowed; order set aside and issues on taxation of toners/cartridges, entry tax adjustment and interest under s.39(4) remanded</h1> The HC allowed the appeal, set aside the impugned order, and remanded the issue of taxation of tonner and cartridges at the residuary entry rate, ... Taxation of Tonner and Cartridges at the rate prescribed for goods of residuary entry - issue of adjustment of Entry Tax from VAT liability and imposition of interest under section 39(4) of the Bihar VAT Act, 2005 remanded to the Lower Court for fresh examination - HELD THAT:- The present matter could be disposed of in the light of order dated 30.07.2025 [2025 (7) TMI 1908 - PATNA HIGH COURT] with reference to judicial pronouncements, where it was held that 'Re-list this matter on 06.08.2025.' The Appellant has made out a case so as to interfere with the impugned order - appeal allowed. 'In the instant petition, Appellant has prayed for the following relief(s): '1. That the present appeal is being directed against the order dated 05.12.2023, communicated communicated on 15.12.2023 vide Memo No. 510 dated 14.12.2023 certified copy of which was served on 13.03.2024 passed by learned Commercial Taxes Tribunal, Bihar, Patna, presided by Chairman, Member Department and Member Account in Appeal Case No. PT-179 of 2019 whereby the appeal preferred by Appellant against the order dated 25.11.2017 passed in Appeal Case No. ST/PR-149/2017-18 by the Additional Commissioner of State Taxes (Appeal), Central Division, Patna was partly confirmed on the issue of taxation of Tonner and Cartridges at the rate prescribed for goods of residuary entry but remanded the issue of adjustment of Entry Tax from VAT liability and imposition of interest under section 39(4) of the Bihar VAT Act, 2005 to the Lower Court for fresh examination and to pass fresh order in regard to the same.'' Relying on precedents (Hewlett Packard India Sales Pvt. Ltd.; Canon India Pvt. Ltd.; Wep Peripherals Ltd.), the State conceded coverage. The impugned order dated 05.12.2023 (Memo No. 510 dated 14.12.2023) was interfered with and set aside 'in the light of the principle laid down by the judicial pronouncement (cited supra).' Miscellaneous Appeal No. 231 of 2024 was allowed. Key issues addressed: taxation rate for tonner/cartridges as residuary entry, remand concerning 'adjustment of Entry Tax from VAT liability' and 'imposition of interest under section 39(4) of the Bihar VAT Act, 2005.'
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