https://www.taxtmi.com/caselaws?id=447897 Memory cards are treated as IT products falling within specific concessional entries for recording media or computer peripherals, rather than a residuary tax entry, where they are capable of recording and storing data and no cogent technical evidence excludes them. A later prospective insertion specifically naming memory cards may support their IT-product character without retrospectively altering the entry. A classification consistently accepted over time cannot be reopened solely because of a departmental determination or change of opinion. Reassessment requires independent supporting material; quasi-judicial authorities are not bound by departmental determinations. Consequently, reassessment-based additional tax and interest demands were unsustainable. en-us Thu, 14 Dec 2023 00:00:00 +0530 Fri, 15 May 2026 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447897 Memory cards are treated as IT products falling within specific concessional entries for recording media or computer peripherals, rather than a residuary tax entry, where they are capable of recording and storing data and no cogent technical evidence excludes them. A later prospective insertion specifically naming memory cards may support their IT-product character without retrospectively altering the entry. A classification consistently accepted over time cannot be reopened solely because of a departmental determination or change of opinion. Reassessment requires independent supporting material; quasi-judicial authorities are not bound by departmental determinations. Consequently, reassessment-based additional tax and interest demands were unsustainable. Case-Laws VAT / Sales Tax Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447897