https://www.taxtmi.com/caselaws?id=351050 The Madras HC held that switches, hubs and routers were correctly treated as computer peripherals, because the impugned clarification had departed from the earlier expert-based view without adequate reasons or contrary material, and the record supported their use on LAN and WAN networks. The higher tax entry for electronic instruments was therefore inapplicable on the material before the Court, and the assessee succeeded on classification. The Court further held that the reassessment notice, being founded entirely on the unsustainable clarification, had no independent jurisdictional basis once that clarification was set aside, and it too was quashed in favour of the assessee. en-us Mon, 06 Nov 2017 00:00:00 +0530 Fri, 24 Aug 2018 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351050 The Madras HC held that switches, hubs and routers were correctly treated as computer peripherals, because the impugned clarification had departed from the earlier expert-based view without adequate reasons or contrary material, and the record supported their use on LAN and WAN networks. The higher tax entry for electronic instruments was therefore inapplicable on the material before the Court, and the assessee succeeded on classification. The Court further held that the reassessment notice, being founded entirely on the unsustainable clarification, had no independent jurisdictional basis once that clarification was set aside, and it too was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351050