https://www.taxtmi.com/caselaws?id=163244 Bar code printers, bar code scanners and hand held terminals were classified as computer peripherals under serial No. 20 of Part C(ii)(a) and (b) of the Karnataka Sales Tax Act, because the entry covered printers of the same kind and scanners used with computers. The Court held that, where the taxing entry admitted more than one view, ambiguity had to be resolved in favour of the assessee. Subsequent assessment orders treating the same goods as computer peripherals also supported that classification. The goods were therefore not mere electronic goods, and the assessment and appellate orders were set aside. en-us Wed, 31 Oct 2007 00:00:00 +0530 Sat, 20 Dec 2014 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163244 Bar code printers, bar code scanners and hand held terminals were classified as computer peripherals under serial No. 20 of Part C(ii)(a) and (b) of the Karnataka Sales Tax Act, because the entry covered printers of the same kind and scanners used with computers. The Court held that, where the taxing entry admitted more than one view, ambiguity had to be resolved in favour of the assessee. Subsequent assessment orders treating the same goods as computer peripherals also supported that classification. The goods were therefore not mere electronic goods, and the assessment and appellate orders were set aside. Case-Laws VAT and Sales Tax Wed, 31 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163244