https://www.taxtmi.com/caselaws?id=308121 Multi-functional devices combining printer, scanner, photocopier and fax were discussed as falling within the specific entry for computer printers and computer peripherals rather than the residuary entry, because the residuary category applies only when goods do not reasonably fit a specific description and the principal function was printing with substantial computer-related use. The text further notes that a later notification excluding such devices from the printer entry was not treated as retrospective for the earlier assessment period, and that a subsequent re-inclusion supported the earlier classification. It also states that where the higher tax demand is unsustainable, consequential interest and penalty do not survive. en-us Fri, 19 Feb 2016 00:00:00 +0530 Wed, 31 May 2023 20:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308121 Multi-functional devices combining printer, scanner, photocopier and fax were discussed as falling within the specific entry for computer printers and computer peripherals rather than the residuary entry, because the residuary category applies only when goods do not reasonably fit a specific description and the principal function was printing with substantial computer-related use. The text further notes that a later notification excluding such devices from the printer entry was not treated as retrospective for the earlier assessment period, and that a subsequent re-inclusion supported the earlier classification. It also states that where the higher tax demand is unsustainable, consequential interest and penalty do not survive. Case-Laws VAT and Sales Tax Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308121