https://www.taxtmi.com/caselaws?id=162288 The Commissioner's suo motu revisional power under section 22-A of the Karnataka Sales Tax Act was held available where the Advance Ruling Authority's majority view was erroneous and prejudicial to the Revenue. The challenge to revision therefore failed. On classification, Automated Teller Machines were construed in their ordinary commercial sense, not by technical description, and were not treated as computers or computer terminals under entry 20 of Part C of the Second Schedule. They were held to fall under the entry for electronic goods in entry 4 of Part E. The revisional classification was therefore upheld. en-us Mon, 31 Jan 2005 00:00:00 +0530 Mon, 10 Jun 2024 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162288 The Commissioner's suo motu revisional power under section 22-A of the Karnataka Sales Tax Act was held available where the Advance Ruling Authority's majority view was erroneous and prejudicial to the Revenue. The challenge to revision therefore failed. On classification, Automated Teller Machines were construed in their ordinary commercial sense, not by technical description, and were not treated as computers or computer terminals under entry 20 of Part C of the Second Schedule. They were held to fall under the entry for electronic goods in entry 4 of Part E. The revisional classification was therefore upheld. Case-Laws VAT and Sales Tax Mon, 31 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162288