2019 (6) TMI 1202

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....at as it may, with the consent of learned counsel on both sides, the main writ petition itself is taken up and the same is being disposed of. 3. An Assessment order dated 30.11.2018 being TIN 33071087423/2011-12 made by the sole respondent ['impugned order' for the sake of brevity, clarity and convenience] is called in question in the instant writ petition. 4. Short facts that are imperative for appreciating this order are as follows: a) Writ petitioner is a registered dealer on the file of the respondent under the 'Central Sales Tax Act, 1956' ['CST Act' for the sake of brevity] b) Writ petitioner is a dealer in Information Technology Products namely 'Multifunction Printers' having th....

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....and Advance Ruling passed an order dated 02.09.2014 being ACAAR No.122/2013-14(Acts Cell- II/66912014), wherein and whereby, the Advance Ruling Authority, clearly held that the MFDs, which are subject matters of the instant writ petition, are liable to tax at the rate of 5% and an Entry in Serial No.68 in Part-B of First Schedule read with Item 22(a) in the List of Information Technology Products by the Government vide Notification No.II(1)/CTR/(a-6)/2007 in G.O.Ms.No.3, CT & R(B1) Department dated 1st January 2007. To be noted, the Advance Ruling Authority passed this order, following the judgments of Hon'ble Supreme Court and this Court. h) In the light of the aforesaid order of Advance Ruling Authority dated 02.09.2014, the ....

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....t petitioner submitted that the authority has proceeded on the basis of Advance Ruling Authority, as the same refers only to MFDs, which are old / used. It was also submitted that the orders of this Court had directed the respondent to redo the assessment in accordance with the order dated 02.09.2014 made by the Advance Ruling Authority and that order was passed at the instance of another assessee i.e., not the writ petitioner. 7. This Court has carefully considered the rival submissions. 8. The classification of MFDs is settled for good. There is no disputation before this Court that the aforesaid clarification / order of the Advance Ruling Authority dated 02.09.2014 is now governing the field. 9. If that be the case, in the absen....