2010 (7) TMI 925

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....ised in the connected revision petitions is whether the smart card based automatic ticket vending machine, hereinafter referred to as "ATVM", for short, purchased and sold by the petitioner is classifiable under computer systems and peripherals or any of the sub-entries falling under entry 69(22) of the Third Schedule to the Kerala Value Added Tax Act, 2003 or whether it falls under the descriptio....

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....stination sought by the customer. On receipt of the message from the Railways' main server, the ATVM prints ticket and makes it available to the customer. The case of the petitioner is that the machine is a computer system, which is also involved in the processing and printing of ticket. Counsel for the petitioner relied on the liberal way entry 69(22) is worded, which covers all computer syst....

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....or the petitioner submitted that the machine itself is manufactured in a factory in Thiruvananthapuram by the petitioner's sister concern and it is cleared by paying excise duty at the rate applicable for computer system under entry 8471 of HSN code and so much so, the item falls squarely under the Third Schedule entry above referred relied on by the petitioner. The petitioner's further....

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.... as well as at the hands of dealers to ensure smooth levy of tax under the VAT Scheme which entitles purchasing dealers for input-tax credit. If the assessing officers take divergent views, clarification on rate of tax by the Commissioner under section 94 of the KVAT Act is the only solution and clarification in this case is not only desirable but is required because, manufacturer is called upon t....