https://www.taxtmi.com/caselaws?id=800061 Recorded and pre-recorded audio/video CDs and DVDs embedded with information-technology software fall within Entry 68(5)(d) of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006, and attract tax at 5%, rather than the rate applicable to blank CDs and DVDs. The wording and placement of the entry distinguish software-bearing recorded media from blank media. Applying noscitur a sociis, recorded media take their character from the related software provisions. Administrative clarifications and consistent assessments of comparable goods support this classification. en-us Fri, 11 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800061 Recorded and pre-recorded audio/video CDs and DVDs embedded with information-technology software fall within Entry 68(5)(d) of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006, and attract tax at 5%, rather than the rate applicable to blank CDs and DVDs. The wording and placement of the entry distinguish software-bearing recorded media from blank media. Applying noscitur a sociis, recorded media take their character from the related software provisions. Administrative clarifications and consistent assessments of comparable goods support this classification. Case-Laws VAT / Sales Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800061