https://www.taxtmi.com/caselaws?id=189572 The court ruled in favor of the assessee, upholding the classification of goods like UPS and CVT as accessories supporting computer operations under a specific entry in the tax notification, subject to a 4% tax rate instead of the residuary entry at 10%. The court rejected the revenue's argument that the goods could be used as accessories for other items, emphasizing that in this case involving a dealer of computers, the lower appellate authorities correctly taxed the goods at 4%. The court dismissed the revenue's revision petitions, aligning with a previous decision on the same issue. en-us Wed, 30 Sep 2015 00:00:00 +0530 Fri, 13 Jan 2017 10:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189572 The court ruled in favor of the assessee, upholding the classification of goods like UPS and CVT as accessories supporting computer operations under a specific entry in the tax notification, subject to a 4% tax rate instead of the residuary entry at 10%. The court rejected the revenue's argument that the goods could be used as accessories for other items, emphasizing that in this case involving a dealer of computers, the lower appellate authorities correctly taxed the goods at 4%. The court dismissed the revenue's revision petitions, aligning with a previous decision on the same issue. Case-Laws VAT and Sales Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189572