https://www.taxtmi.com/caselaws?id=370219 Classification of a ribbon cartridge used in a dot matrix printer depended on whether it was functionally necessary for the printer's operation and understood in trade as an integral part, rather than a mere accessory. The Court noted that the Assessing Authority had acted without adequate evidence on functional necessity and without proper material on whether the cartridge was sold with the printer. It also found that the Tribunal had not examined the distinction between a part and an accessory in the correct perspective, and that earlier decisions and the applicable principles required reconsideration on proper facts and evidence. The Tribunal's order was set aside and the matter was remanded for fresh consideration. en-us Thu, 25 Oct 2018 00:00:00 +0530 Wed, 14 Nov 2018 07:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370219 Classification of a ribbon cartridge used in a dot matrix printer depended on whether it was functionally necessary for the printer's operation and understood in trade as an integral part, rather than a mere accessory. The Court noted that the Assessing Authority had acted without adequate evidence on functional necessity and without proper material on whether the cartridge was sold with the printer. It also found that the Tribunal had not examined the distinction between a part and an accessory in the correct perspective, and that earlier decisions and the applicable principles required reconsideration on proper facts and evidence. The Tribunal's order was set aside and the matter was remanded for fresh consideration. Case-Laws VAT and Sales Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370219