https://www.taxtmi.com/caselaws?id=463169 A multifunctional digital copier was treated as a copier and xerox machine under Entry 23 of Part-II of the Orissa Entry Tax Act, 1999 because its commercial identity was that of a device meant to multiply copies. The court applied the commercial parlance test and held that computer-linked functions did not shift the product to Entry 70 of Part-I as a computer peripheral where a specific entry for copiers existed. The classification adopted below on a functional test was therefore unsustainable, and the higher classification assessment was set aside. en-us Mon, 10 Apr 2023 00:00:00 +0530 Mon, 11 Aug 2025 20:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463169 A multifunctional digital copier was treated as a copier and xerox machine under Entry 23 of Part-II of the Orissa Entry Tax Act, 1999 because its commercial identity was that of a device meant to multiply copies. The court applied the commercial parlance test and held that computer-linked functions did not shift the product to Entry 70 of Part-I as a computer peripheral where a specific entry for copiers existed. The classification adopted below on a functional test was therefore unsustainable, and the higher classification assessment was set aside. Case-Laws VAT / Sales Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463169