https://www.taxtmi.com/caselaws?id=357112 An administrative clarification treating UPS as an inverter for higher taxation was found unsustainable because it conflicted with an earlier notification and prior clarification that treated UPS as a separate product. The court also accepted that UPS and inverter are distinct in commercial understanding and functionality, and that the taxing entry did not fit the product description. Although the challenge had become largely academic due to the absence of reopening and replacement of the enactment, the clarification was still examined on merits and was quashed as unsupported by material, in favour of the assessee. en-us Thu, 21 Sep 2017 00:00:00 +0530 Sat, 17 Mar 2018 20:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357112 An administrative clarification treating UPS as an inverter for higher taxation was found unsustainable because it conflicted with an earlier notification and prior clarification that treated UPS as a separate product. The court also accepted that UPS and inverter are distinct in commercial understanding and functionality, and that the taxing entry did not fit the product description. Although the challenge had become largely academic due to the absence of reopening and replacement of the enactment, the clarification was still examined on merits and was quashed as unsupported by material, in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 21 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357112