TaxTMI 
TaxTMI 
TaxTMI 
2023 (4) TMI 1433
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....he Petitioner (the revenue) has challenged the order dated 30.09.2015 delivered in S.A. No. 92(ET) of 2013-14 by the Odisha Sales Tax Tribunal. The Sales Tax Tribunal has by way of affirmation has held by the said order that the multi-functional digital copier is exigible to the Entry Tax @ 1% as the said product is covered by Entry No. 70 of Part-I of the Orissa Entry Tax Rate Chart. It has been further observed that as per Entry No. 23 of Part-II of the said rate chart, the copier or the xerox machine is subject to levy of tax at the rate of 2%. It has been noted that the dealer [the Opposite Party herein] deals in multi-functional digital copiers which are used for various purposes, such as, printing, scanning, photo copying, fax, e-mai....
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....contended that the principal function of any multi- functional digital copier is printing/copying. The value of printing components of the machine is more than the value of the other components, if put together. Thus, it cannot be held to be a computer peripheral. Reference has been made to a decision of the Division Bench of West Bengal Taxation Tribunal in Ricoh India Limited and Another Vrs. ACST, Public Relation Office and Others, (2008) 14 VST 491 (WBTT).The first Appellate Court having relied on the said decision has disagreed with the inference drawn by the Assessing Authority (under the OET Act) that the multi-functional digital copier is not xerox machine and as such, the duty or tax will be fixed under Entry 70, Part-I of the sche....
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....xcise, Chandigarh : (2003) 2 SCC 371, as follows: "16. The question that needs to be adverted to is: whether the goods in question can appropriately be classified under Tariff Item 52 or not having been specified elsewhere, they fall under Tariff Item 68. In construing these items, what is the proper test to be applied? Is it the functional test or is it commercial identity test which would determine the issue? It seems to us that this question is no longer res Integra. It fell for consideration of this Court earlier and it was laid down that the true test for classification was the test of commercial identity and not the functional test. It needs to be ascertained as to how the goods in question are referred to in the market by those who....
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....Odisha. In addition thereto, the dealer (the Opposite Party) was held liable to pay the OET of Rs.62,329/- on the sale value of Rs.31,16,455/-. The said transaction had taken place outside the local area. Thus, the total OET has been assessed to be Rs.4,08,4897/-. The penalty of Rs.4,04,654/- has been imposed for evasion. As noted, on the import of copiers from outside the local area, the dealer was duty-bound to pay Rs.62,329/- on the turnover of Rs.31,16,455/-. Hence, the dealer had to satisfy the demand of Rs.4,08,489/-. Accordingly, the dealer was asked to pay the said amount. The dealer had paid 1% on classifying the product as the computer peripheral. There is no dispute that the dealer had deposited OET of Rs.2,06,162/- at 1%. On adj....
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....he impugned order dated 30.09.2015, Annexure-3 to the revision petition. We have scrutinized the materials which were considered both by the first Appellate Authority and the Sales Tax Tribunal to answer the substantial question of law as formulated by this court by the order dated 09.09.2016 which we reproduce below: "For that the impugned order vide Annexure-3 is liable to be set aside inasmuch as the learned Odisha Sales Tax Tribunal committed gross error in arriving at the conclusion that "MULTIFUNCTIONAL DIGITAL COPIER" would not fall within the scope of Entry 23 of Part-II, but fall under 70 of Part-I of Schedule appended to the OET Act." 9. The main purpose of the multi-functional digital copier is to multiply the copies. The prod....