https://www.taxtmi.com/caselaws?id=432437 Where a Karnataka VAT notification adopted an identical Central Excise tariff description, goods had to be classified consistently with the accepted excise entry. Electronic voting machines and similar goods were treated as automatic data processing machines under Tariff Item 8471 because the tariff heading and chapter note covered their processing and programming capabilities, and the Central Excise authorities had already accepted that classification. The VAT authorities could not reclassify the goods by isolating only one functional aspect when the tariff language was the same. The concessional rate under the notification therefore applied, and the Revenue's challenge to the classification failed. en-us Fri, 02 Dec 2022 00:00:00 +0530 Thu, 05 Jan 2023 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432437 Where a Karnataka VAT notification adopted an identical Central Excise tariff description, goods had to be classified consistently with the accepted excise entry. Electronic voting machines and similar goods were treated as automatic data processing machines under Tariff Item 8471 because the tariff heading and chapter note covered their processing and programming capabilities, and the Central Excise authorities had already accepted that classification. The VAT authorities could not reclassify the goods by isolating only one functional aspect when the tariff language was the same. The concessional rate under the notification therefore applied, and the Revenue's challenge to the classification failed. Case-Laws VAT and Sales Tax Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432437