https://www.taxtmi.com/caselaws?id=213167 The court dismissed the writ petitions challenging the notice of default assessment of tax and interest under Section 32 of the Delhi Value Added Tax Act, 2004. The judgment emphasized determining the principal purpose of multi functional machines to classify them as input or output units under Entry No.41A. It highlighted the need for factual examination and exhausting statutory remedies to clarify questions of law and facts. The decision underscored the importance of establishing the dominant purpose of the machines for proper classification. en-us Fri, 04 May 2012 00:00:00 +0530 Thu, 21 Aug 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213167 The court dismissed the writ petitions challenging the notice of default assessment of tax and interest under Section 32 of the Delhi Value Added Tax Act, 2004. The judgment emphasized determining the principal purpose of multi functional machines to classify them as input or output units under Entry No.41A. It highlighted the need for factual examination and exhausting statutory remedies to clarify questions of law and facts. The decision underscored the importance of establishing the dominant purpose of the machines for proper classification. Case-Laws VAT and Sales Tax Fri, 04 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213167