TaxTMI 
TaxTMI 
2015 (4) TMI 167
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.... the rate of 4% as goods falling under Sl. No.22 of Entry 68 of Part B of I Schedule or falling under Entry 69 of Part C of the I Schedule of the Tamil Nadu Value Added Tax Act, 2006, (hereinafter called as TNVAT Act, 2006) as claimed by the Revenue. 3. The respondent/assessee, who is a dealer in computers and spares, was assessed on a total and taxable turnover of Rs. 21,50,50,767/- and 21,50,50,767/- respectively for the assessment year 2006-07 under Section 22(2) of the TNVAT Act, 2006. On verification of the assessment records, the Assessing Officer found that the dealer had made sale of routers at the rate of 4% claiming that the commodity is an information technology product. The Assessing Officer rejected the claim stating t....
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.... "traffic directing" functions on the Internet. A data packet is typically from one router are home and small office routers that simply pass data, such as web pages and email, between the home computers and the owner's cable or DSL Modem, which connects to the Internet through an ISP. However more sophisticated routers range from enterprise routers, which connect large business or ISP networks up to the powerful core routers that forward data at high speed along the optical fiber lines of the Internet backbone'. Computer peripherals are equipments are devices in a computer system that is not actually inside the computer itself and it includes the Key board, visual display unit, printer, floppy disk, cables, manuals etc., and suc....
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.... of the Appellate Deputy Commissioner, held as follows: "7. It is not in dispute the "Router" is a network device that forwards packet from one network to another. On the other hand, it can be said that it is a network device for transmitting computer data from one area to another. It is relevant to note that according to the definition quoted by the State Representative from Microsoft Dictionary in his written arguments computer peripherals means as follows: "A peripheral is a device that is connected to a host computer, but not part of it. It expands the host's capabilities but does not form part of the core computer architecture. It is often, but not always, partially or completely dependent on the host. A peripheral is gene....
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....uter" is a device coming under computer peripherals as Information Technologies product. Sl.No.22 of the Entry 68 includes computer system, peripherals parts and also electronic diaries. The lists of Information Technology products mentioned in Entry 68, has not specifically mentioned the word "Router", but it is a part coming under computer peripherals and parts. The judgments relied by the learned counsel for the respondent are also not of much help in this regard and are directly applicable to the facts of the case. In the above circumstances, it is held that the finding of the first appellate authority that "Router" is nothing but a computer peripheral which is eligible for concessional rate of 4% is sustainable and it does not require ....
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....r one area to another. The definition of the term 'peripheral' as per the dictionary meaning is as follows: "lying at the outside or away from the central part; outer; external" 10. It is not in dispute that 'router' is a device falling outside the main part, namely, computer and it is partially or completely dependent on the host and expands the capabilities of the computer and it does not form part of the core architecture. What are all computer peripherals have not been defined in Serial No.22 of Entry 68 of Part B of I Schedule to TNVAT Act, 2006. Therefore, whatever goods, which are falling within the definition of 'peripheral' would be entitled to such a benefit. We find that 'router', from the na....