https://www.taxtmi.com/caselaws?id=258285 Router was treated as a computer peripheral because, by its ordinary function, it acts as an ancillary network device connected with a host computer to expand data transmission capability. On that basis, the product fell within Entry 68 of Part B of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006, which covers information technology products including computer systems and peripherals. As the item was not shown to fall within the residuary category, classification as an unclassified item under Entry 69 of Part C was rejected, and the appellate classification was upheld. en-us Mon, 01 Sep 2014 00:00:00 +0530 Mon, 27 Jul 2015 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258285 Router was treated as a computer peripheral because, by its ordinary function, it acts as an ancillary network device connected with a host computer to expand data transmission capability. On that basis, the product fell within Entry 68 of Part B of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006, which covers information technology products including computer systems and peripherals. As the item was not shown to fall within the residuary category, classification as an unclassified item under Entry 69 of Part C was rejected, and the appellate classification was upheld. Case-Laws VAT and Sales Tax Mon, 01 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258285