https://www.taxtmi.com/caselaws?id=438483 The HC held that LAN connection cables (CAT-5, CAT-6) qualify as computer peripherals under Part-A of Schedule IV to the RVAT Act and are taxable at the rate specified therein, not under the general rate in Schedule V. The Court rejected the Revenue's narrow interpretation of "peripherals," affirming an expansive meaning that includes networking cables used to expand computer system capabilities. Amendments to Schedule IV explicitly including such cables supported this view. The Court further ruled that reliance on HSN codes is limited and not determinative under the RVAT Act. The petitioner's claim that the goods fall under Schedule IV was accepted due to lack of contrary evidence from Revenue. The revision was allowed in favor of the petitioner-assessee. 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 The HC held that LAN connection cables (CAT-5, CAT-6) qualify as computer peripherals under Part-A of Schedule IV to the RVAT Act and are taxable at the rate specified therein, not under the general rate in Schedule V. The Court rejected the Revenue's narrow interpretation of "peripherals," affirming an expansive meaning that includes networking cables used to expand computer system capabilities. Amendments to Schedule IV explicitly including such cables supported this view. The Court further ruled that reliance on HSN codes is limited and not determinative under the RVAT Act. The petitioner's claim that the goods fall under Schedule IV was accepted due to lack of contrary evidence from Revenue. The revision was allowed in favor of the petitioner-assessee. Case-Laws VAT / Sales Tax Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438483