https://www.taxtmi.com/caselaws?id=382125 Tax classification of multifunction devices had already been settled by an Advance Ruling placing such goods under Serial No. 68 in Part-B of the First Schedule read with Item 22(a) of the notified Information Technology Products list. Because the governing entry did not distinguish between old or used MFDs and new MFDs, an assessment order built on that unsupported distinction could not stand. The assessment was therefore set aside to that extent, and the matter was remanded for fresh assessment in conformity with the ruling and the notified classification entry. en-us Tue, 11 Jun 2019 00:00:00 +0530 Wed, 26 Jun 2019 07:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382125 Tax classification of multifunction devices had already been settled by an Advance Ruling placing such goods under Serial No. 68 in Part-B of the First Schedule read with Item 22(a) of the notified Information Technology Products list. Because the governing entry did not distinguish between old or used MFDs and new MFDs, an assessment order built on that unsupported distinction could not stand. The assessment was therefore set aside to that extent, and the matter was remanded for fresh assessment in conformity with the ruling and the notified classification entry. Case-Laws VAT and Sales Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382125