https://www.taxtmi.com/caselaws?id=447897 Memory cards were treated as media for recording and storing data and, on the text discussed, fell within the specific IT-product entries in Schedule IV of the Rajasthan Value Added Tax Act rather than the residuary entry. The later amendment inserting memory cards was noted as supporting that classification prospectively. The article also states that a long-accepted classification could not be reopened merely on change of opinion or a departmental determination order without cogent technical or expert material, so the reassessment, additional tax, and interest were not sustainable. 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 were treated as media for recording and storing data and, on the text discussed, fell within the specific IT-product entries in Schedule IV of the Rajasthan Value Added Tax Act rather than the residuary entry. The later amendment inserting memory cards was noted as supporting that classification prospectively. The article also states that a long-accepted classification could not be reopened merely on change of opinion or a departmental determination order without cogent technical or expert material, so the reassessment, additional tax, and interest were not sustainable. Case-Laws VAT / Sales Tax Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447897