https://www.taxtmi.com/caselaws?id=158587 The Madras High Court determined that a Desk Top Projector should be classified under Entry 44 of Part B of the First Schedule, pertaining to electronic goods, rather than Entry 33 of Part D for cinematographic equipment. The Court emphasized the distinct language in the entries and the device's use in boardroom conferences and educational settings, not cinema theaters. Upholding the Sales Tax Appellate Tribunal's decision, the Court found the classification under Entry 44 supported by evidence and reasoning, dismissing the tax case revision. en-us Thu, 05 Aug 2010 00:00:00 +0530 Mon, 29 Sep 2014 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158587 The Madras High Court determined that a Desk Top Projector should be classified under Entry 44 of Part B of the First Schedule, pertaining to electronic goods, rather than Entry 33 of Part D for cinematographic equipment. The Court emphasized the distinct language in the entries and the device's use in boardroom conferences and educational settings, not cinema theaters. Upholding the Sales Tax Appellate Tribunal's decision, the Court found the classification under Entry 44 supported by evidence and reasoning, dismissing the tax case revision. Case-Laws VAT and Sales Tax Thu, 05 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158587