https://www.taxtmi.com/caselaws?id=308122 Fax machines were treated as electrical apparatus for line telephony or line telegraphy under Entry 7 of Schedule-IV because their function depended on a telephone line or connection for transmission and reproduction of documents; the absence of an express reference to fax machines did not prevent classification within that specific entry, and the residuary entry could not be used where the functional characteristics fit the stated class. In a bona fide classification dispute, penalty was not warranted because the controversy concerned rate and classification rather than deliberate suppression or proved evasion. en-us Fri, 26 May 2017 00:00:00 +0530 Wed, 31 May 2023 20:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308122 Fax machines were treated as electrical apparatus for line telephony or line telegraphy under Entry 7 of Schedule-IV because their function depended on a telephone line or connection for transmission and reproduction of documents; the absence of an express reference to fax machines did not prevent classification within that specific entry, and the residuary entry could not be used where the functional characteristics fit the stated class. In a bona fide classification dispute, penalty was not warranted because the controversy concerned rate and classification rather than deliberate suppression or proved evasion. Case-Laws VAT and Sales Tax Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308122