2015 (9) TMI 1511

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....behalf of R. B. Mathur for the petitioner. ORDER Though the matter is listed for service upon the sole respondent, however, counsel for the petitioner, at the outset, submitted that the issue involved in the instant petition is already covered in favour of the respondent-assessee and decided by coordinate Bench of this Court in the case of Assistant Commissioner, Special Circle-I, Commercial....

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....ter itself and it may be independent and separate used to support the operations of the computers or laptops, the fact remains that since they are commonly used as part and parcel of the computer system, as UPS is used for protecting data and temporary short time uninterrpted power supply for running of the computer in case of power failure, whereas CVT is used to provide fluctuation free power su....

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....ssories thereof. The registration certificate of the present dealer authorizes him to sell the computers and computer accessories and their parts. It is well settled that if a particular commodity by no stretch of imagination or logical reasoning, can be covered by a specific entry in the relevant notification, the residuary entry cannot be invoked. The word 'accessory' itself is of wide i....

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....th refrigerators as accessories thereof, were to be taxed at different rate as applicable thereto, it will not mean that in the hands of the present assessee, a dealer of computers also, it has to be taxed at that very rate, which is applicable to the sale of refrigerator and accessories thereof. The same goods like UPS and CVT, can be taxed at the different rates as accessories to different goods....