https://www.taxtmi.com/caselaws?id=167949 Inkjet cartridges and toner cartridges were treated as integral to the functioning of printers and, by common-sense trade understanding, as parts and accessories of computer systems and peripherals under the Assam Value Added Tax Act, 2003. The broader wording of the IT goods entry was held sufficient to include them, and a specific exclusion of toner and cartridges in another entry did not displace that wider classification. As a result, the cartridges fell within the lower-rate entry and not the residuary higher-rate entry. en-us Mon, 15 Oct 2012 00:00:00 +0530 Mon, 05 Jan 2015 19:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167949 Inkjet cartridges and toner cartridges were treated as integral to the functioning of printers and, by common-sense trade understanding, as parts and accessories of computer systems and peripherals under the Assam Value Added Tax Act, 2003. The broader wording of the IT goods entry was held sufficient to include them, and a specific exclusion of toner and cartridges in another entry did not displace that wider classification. As a result, the cartridges fell within the lower-rate entry and not the residuary higher-rate entry. Case-Laws VAT and Sales Tax Mon, 15 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167949