https://www.taxtmi.com/caselaws?id=372836 Where the statute separately classifies computers, peripherals and consumables, printer cartridges are treated as consumables rather than peripherals. Applying the binding Division Bench view under the TNGST Act, the Madras HC accepted that printer cartridges could not be excluded from the exemption merely because of the revenue's classification argument. The exemption notification for computers and their hardware and peripherals was therefore held to extend to printer cartridges, and the assessee succeeded on the exemption issue. en-us Fri, 02 Nov 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372836 Where the statute separately classifies computers, peripherals and consumables, printer cartridges are treated as consumables rather than peripherals. Applying the binding Division Bench view under the TNGST Act, the Madras HC accepted that printer cartridges could not be excluded from the exemption merely because of the revenue's classification argument. The exemption notification for computers and their hardware and peripherals was therefore held to extend to printer cartridges, and the assessee succeeded on the exemption issue. Case-Laws VAT and Sales Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372836