2026 (9) TMI 818

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....h. ASHWANI KUMAR MISHRA, ACTING CHIEF JUSTICE (ORAL) CWP-26418-2013 1. The petitioner is a Company registered under the provisions of Indian Companies Act and is a wholly owned subsidiary of M/s Sony Corporation, Japan, which is engaged in import of various goods in India, which are then distributed in the northern region of the country through its store in a Hub Warehouse located in Greater Noida (UP). From this centralized location, the goods are then sent by branch transfer to various branches of the petitioner-Company in northern India, including its branch at Chandigarh. The products, which are being imported and distributed by the petitioner-Company, include Digital Still Image Cameras (DSC). The question being raised is whet....

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....cording   5 IT software of any media:-   (a) Disc for laser reading systems for reproducing phenomena other than sound or image 8524.31.11 (b) Magnetic tapes for reproducing phenomena other than sound or image 8424.40.11 (c) Other Software   (i) On floppy disc or cartridge tape 8524.91.11 (ii) On disc or on CD ROM 8524.91.12 (iii) On other media 8524.91.13 6 Transmission apparatus other than apparatus for radio or TV broadcasting:-     (a) Walkie-talkie set 8525.20.11 (b) Cordless handset 8525.20.12 (c) Car telephone 8525.20.13 (d) Transportable telephone 8525.20.14 (e) Marine radio communication equipment 8525.20.15 (f) Ama....

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.... of hearing 8544.70 9001.10.00.21. Liquid Crystal devices, flat panel display devices and parts:-   (a) Liquid Crystal devices flat panel display devices 9013.80.10 (b) Parts 9,013 22 Computer systems and peripherals Electronic diaries:-   (a) Computer systems and peripherals 8,471 (b) Electronic diaries 8470.90.10 23 Cathode ray oscilloscopes, spectrum analyzers, signal analyzers:-   (a) Cathode ray oscilloscopes 9030.20.00 (b) Spectrum analyzers 9030.39.20 (c) Signal analyzers   24 Parts and Accessories of HSN 8473 84.69, 84.70 and 84.71   25 DC Micro motors, Steppe motors of 37.5 watts:-   (a) DC Micro motors of an output not....

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....o. 60. Therefore, at the instance of the present petitioner, any challenge to the Notification need not be gone into by this Court. 6. We have heard learned counsel for the parties and have perused the material placed on record. 7. Entry No. 60 as it originally stood in the Punjab VAT Act, as also the entry which stood allegedly substituted pursuant to the impugned Notification, have already been extracted above. So far as the unamended entry No. 60 is concerned, it refers to IT products including Computer, Telephone, Cell Phone, Digital Video Disk and Compact Disk Teleprinter and Wireless Equipment and parts thereof. According to the petitioner, its product namely Digital Still Image Cameras (DSC), is included by the unamended entry ....