2019 (1) TMI 1

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....e tax under Section 3-H of the TNGST Act, 1959. 2. The Petitioner had replied to the above notice which culminated in the impugned order dated 28.03.2008 by the 3rd respondent. The 3rd respondent denied the exemption from resale tax for the Printer cartridge vide the impugned order. 3. The learned counsel for the petitioner has relied on the decision of the Division Bench of this Court in Canon India Private Limited and Ors. Vs. State of Tamil Nadu and Ors, [2013 (199) ECR 148 (Madras)]. The said decision has been rendered in the context of the Tamil Nadu VAT Act, 2006. 4. The learned counsel also submitted that the said decision of the Division Bench of this Court in the Canon India Private Limited case has been followed by yet another ....

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....d Peripherals, Electronic   (a) Computer systems, peripherals and parts   (b) Electronic diaries Entry 24 Parts and Accessories of goods mentioned in serial Nos.21, 11, 22 and 27. 8.He submitted that the Tariff classification and exemption under the TNGST Act, 1959 are not identical. 9. Learned Counsel for the respondent further submitted that the decision rendered in Canon India Private Limited is based on the decision of the Supreme Court in Commissioner of Central Excise, Mumbai Vs. CMS Computers Private Limited [2005-TIOL-57-SCCX- LB] which was rendered in the context of valuation under the Central Excise Act as to whether the value of printers and monitors has to be included in the value of the Automatic Data Processi....

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....rt so as to be exempt from liability to State sales tax." 12. I have gone through the text of the relevant entry in first schedule part - B to the T.N.G.S.T. Act, 1959. Entry (18) to the T.N.G.S.T. Act reads as under:- "18. (i) Computers, personal, mini, mainframes and laptops of an alog and digital varieties including Automatic Teller Machines, their hardware and peripherals like modem and speakers, key board, monitor, mouse, CPU, floppies of all sizes, cartridge, tape driver, CD ROM drives, DAT Drives, hard disks, printers like dot matrix, ink jet and laser, line, linematrix, scanners, multi media kits, plotters, computer consumables including DAT tapes, print ribbons, printer cartridges and cartridge tapes and computer cleaning kits. ....