Toner Cartridges Taxed at Same Rate as Printers, Not Under Residual Provisions, Due to Integral Part Status.

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....Classification of goods - rate of tax - H.P. Printer toner and cartridges - In the instant case toner cartridge being part of printer, which are sold alongwith printers have to be taxed at the same rate as the printers and not under the residuary provision.....