https://www.taxtmi.com/caselaws?id=251540 The court upheld the decision that handheld electronic ticketing machines do not fall under H.S.N. Code 8471 for a 4% tax rate, affirming the 12.5% tax assessment. The judgment emphasized classification based on commercial understanding and marketability, dismissing revision petitions and supporting the prevailing tax treatment under the Central Excise Tariff Act. 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 The court upheld the decision that handheld electronic ticketing machines do not fall under H.S.N. Code 8471 for a 4% tax rate, affirming the 12.5% tax assessment. The judgment emphasized classification based on commercial understanding and marketability, dismissing revision petitions and supporting the prevailing tax treatment under the Central Excise Tariff Act. Case-Laws VAT and Sales Tax Wed, 09 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251540