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    <title>2022 (7) TMI 1172 - DELHI HIGH COURT</title>
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    <description>The court set aside the show-cause notice issued under Section 74A of the Delhi Value Added Tax Act, 2004, as the respondent failed to demonstrate errors in the orders. The &quot;Apple Watch&quot; was classified as a transmission device taxable at 12.5%, in agreement with the Objection Hearing Authority. The petitioner was granted a refund of Rs. 2 crores pre-deposit with interest. The writ petition was disposed of in favor of the petitioner.</description>
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      <description>The court set aside the show-cause notice issued under Section 74A of the Delhi Value Added Tax Act, 2004, as the respondent failed to demonstrate errors in the orders. The &quot;Apple Watch&quot; was classified as a transmission device taxable at 12.5%, in agreement with the Objection Hearing Authority. The petitioner was granted a refund of Rs. 2 crores pre-deposit with interest. The writ petition was disposed of in favor of the petitioner.</description>
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