https://www.taxtmi.com/caselaws?id=419943 A Spectrum Analyzer specifically classified as an information technology product under the 31.03.2006 notification could not be recharacterised as "electronic goods of all kinds" for e-sugam compliance or penalty under the Karnataka Value Added Tax Act, 2003. The later 09.10.2013 notification on accompanying documents for dispatch of electronic goods could not override the earlier specific classification. On that basis, insistence on e-sugam was unsustainable and penalty under Section 53(12) was not leviable. The record also showed subsequent production of e-sugam with the reply, and the Tribunal's appreciation of the facts was found free from perversity. en-us Sat, 05 Mar 2022 00:00:00 +0530 Thu, 24 Mar 2022 09:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419943 A Spectrum Analyzer specifically classified as an information technology product under the 31.03.2006 notification could not be recharacterised as "electronic goods of all kinds" for e-sugam compliance or penalty under the Karnataka Value Added Tax Act, 2003. The later 09.10.2013 notification on accompanying documents for dispatch of electronic goods could not override the earlier specific classification. On that basis, insistence on e-sugam was unsustainable and penalty under Section 53(12) was not leviable. The record also showed subsequent production of e-sugam with the reply, and the Tribunal's appreciation of the facts was found free from perversity. Case-Laws VAT and Sales Tax Sat, 05 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419943