Multifunctional machines mainly for copying don't qualify as data processing units under Delhi VAT Act, 2004; taxed residually.

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....Delhi Value Added Tax Act, 2004 -in case multi functional machine is a duplicator or a photocopying machine, which incidentally can be used as a printer or a scanner etc., the said machine would not qualify and cannot be treated and regarded as input or output unit of automatic data processing machine and will be covered by the residuary tax rate - HC....