https://www.taxtmi.com/caselaws?id=162819 Video conferencing equipment was held not to fall within HSN Code 8517.50 or the Kerala VAT Third Schedule entry relied on by the assessee, because its classification depended on the nature of the complete commodity and not on isolated components such as camera, display, microphone or codec. The equipment was treated as an electronically related digital online system rather than goods covered by that specific heading. In the absence of a matching schedule entry, the commodity was brought under the general residuary levy and taxed at 12.5% under the Kerala Value Added Tax Act, 2003. The clarificatory classification fixing tax at that rate was upheld. en-us Thu, 11 Jan 2007 00:00:00 +0530 Fri, 14 Mar 2014 17:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162819 Video conferencing equipment was held not to fall within HSN Code 8517.50 or the Kerala VAT Third Schedule entry relied on by the assessee, because its classification depended on the nature of the complete commodity and not on isolated components such as camera, display, microphone or codec. The equipment was treated as an electronically related digital online system rather than goods covered by that specific heading. In the absence of a matching schedule entry, the commodity was brought under the general residuary levy and taxed at 12.5% under the Kerala Value Added Tax Act, 2003. The clarificatory classification fixing tax at that rate was upheld. Case-Laws VAT and Sales Tax Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162819