https://www.taxtmi.com/caselaws?id=251540 A portable hand held electronic ticketing machine was examined by its commercial identity, not its technical description, for classification under the Karnataka VAT concessional entry for information technology products. The notification adopted heading 8471 for automatic data processing machines and units, but ticket-issuing machines are specifically covered by heading 8470, and heading 8471 excludes goods elsewhere specified or included. As the machine was understood in trade as a ticket issuing machine, it could not be classified under heading 8471 and did not qualify for tax at the 4% concessional rate; the residuary rate applied. en-us Wed, 09 Jul 2014 00:00:00 +0530 Wed, 17 Sep 2014 16:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251540 A portable hand held electronic ticketing machine was examined by its commercial identity, not its technical description, for classification under the Karnataka VAT concessional entry for information technology products. The notification adopted heading 8471 for automatic data processing machines and units, but ticket-issuing machines are specifically covered by heading 8470, and heading 8471 excludes goods elsewhere specified or included. As the machine was understood in trade as a ticket issuing machine, it could not be classified under heading 8471 and did not qualify for tax at the 4% concessional rate; the residuary rate applied. Case-Laws VAT and Sales Tax Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251540