https://www.taxtmi.com/caselaws?id=438483 CAT-5 and CAT-6 networking cables used for data transmission and wired computer-network connectivity were treated as computer peripherals in their commercial and functional sense, even though they may also serve other applications. The court reasoned that peripherals are not confined to input and output devices and may include accessories that expand a computer's capabilities. It also held that the Revenue had the burden to show that the goods fell outside the specific schedule entry, and in the absence of technical material the residuary entry could not be applied. The later amendment adding networking items was treated as supporting a clarificatory understanding. The goods were therefore classified under the specific entry. en-us Tue, 30 May 2023 00:00:00 +0530 Tue, 12 Aug 2025 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438483 CAT-5 and CAT-6 networking cables used for data transmission and wired computer-network connectivity were treated as computer peripherals in their commercial and functional sense, even though they may also serve other applications. The court reasoned that peripherals are not confined to input and output devices and may include accessories that expand a computer's capabilities. It also held that the Revenue had the burden to show that the goods fell outside the specific schedule entry, and in the absence of technical material the residuary entry could not be applied. The later amendment adding networking items was treated as supporting a clarificatory understanding. The goods were therefore classified under the specific entry. Case-Laws VAT / Sales Tax Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438483