https://www.taxtmi.com/caselaws?id=246836 The tax classification of VSATs under Entry 53 of the Third Schedule to the Karnataka Value Added Tax Act had to be tested against the notification issued under section 4(1)(a), which linked notified IT products to Central Excise Tariff headings and made the tariff interpretative rules and explanatory notes applicable. The Tribunal had not examined the classification in that interpretative framework. The High Court held that the order could not be sustained on that basis, set it aside, and restored the appeals for fresh decision, leaving all merits contentions open. en-us Fri, 17 Jan 2014 00:00:00 +0530 Wed, 23 Apr 2014 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246836 The tax classification of VSATs under Entry 53 of the Third Schedule to the Karnataka Value Added Tax Act had to be tested against the notification issued under section 4(1)(a), which linked notified IT products to Central Excise Tariff headings and made the tariff interpretative rules and explanatory notes applicable. The Tribunal had not examined the classification in that interpretative framework. The High Court held that the order could not be sustained on that basis, set it aside, and restored the appeals for fresh decision, leaving all merits contentions open. Case-Laws VAT and Sales Tax Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246836