https://www.taxtmi.com/caselaws?id=420214 Multifunctional printers whose essential character and predominant function were printing were classifiable as computer peripherals under the U.P. Value Added Tax Act, 2008, rather than as residuary unclassified goods. The Court held that the Tribunal had erred in law and on facts by refusing to apply the governing classification principle from the Supreme Court's ruling on multifunctional machines. The revision was allowed, the Tribunal's order was set aside, and the matter was remitted for fresh determination of tax payable in accordance with that classification. en-us Tue, 22 Mar 2022 00:00:00 +0530 Fri, 14 Oct 2022 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420214 Multifunctional printers whose essential character and predominant function were printing were classifiable as computer peripherals under the U.P. Value Added Tax Act, 2008, rather than as residuary unclassified goods. The Court held that the Tribunal had erred in law and on facts by refusing to apply the governing classification principle from the Supreme Court's ruling on multifunctional machines. The revision was allowed, the Tribunal's order was set aside, and the matter was remitted for fresh determination of tax payable in accordance with that classification. Case-Laws VAT and Sales Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420214