https://www.taxtmi.com/caselaws?id=798792 Substitution of Serial No. 60 in Schedule B retained the expression "IT Products" in both the unamended and substituted entries. Because the claim for concessional tax treatment depended solely on whether Digital Still Image Cameras qualified as IT products, rather than on any item specifically listed in either entry, the substitution did not alter the claim's basis. The challenge to the notification was therefore academic and was not adjudicated, while the eligibility of Digital Still Image Cameras as IT products remained undetermined. en-us Wed, 02 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798792 Substitution of Serial No. 60 in Schedule B retained the expression "IT Products" in both the unamended and substituted entries. Because the claim for concessional tax treatment depended solely on whether Digital Still Image Cameras qualified as IT products, rather than on any item specifically listed in either entry, the substitution did not alter the claim's basis. The challenge to the notification was therefore academic and was not adjudicated, while the eligibility of Digital Still Image Cameras as IT products remained undetermined. Case-Laws VAT / Sales Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798792