https://www.taxtmi.com/caselaws?id=214296 The court held that the multi-functional printers/machines and their spares and consumables were taxable under the residuary head at 12.5% and not under Entry No. 41A of the Delhi Value Added Tax Act. The dominant purpose of the machines determined their classification, emphasizing the need for factual examination. The appeal was partly allowed, setting aside the tribunal's order conflicting with the court's findings, allowing for re-examination during assessment/appellate proceedings. en-us Fri, 04 May 2012 00:00:00 +0530 Thu, 21 Aug 2014 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214296 The court held that the multi-functional printers/machines and their spares and consumables were taxable under the residuary head at 12.5% and not under Entry No. 41A of the Delhi Value Added Tax Act. The dominant purpose of the machines determined their classification, emphasizing the need for factual examination. The appeal was partly allowed, setting aside the tribunal's order conflicting with the court's findings, allowing for re-examination during assessment/appellate proceedings. Case-Laws VAT and Sales Tax Fri, 04 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214296