Canon India (P) Ltd. and Ors. vs State of Tamil Nadu and Ors.
Rate of tax for ink jet cartridges and toner cartridges-Ink jet cartridges and toner cartridges parts and accessories of printer taxable at four percent-Ink jet cartridges and toner cartridges were held to be parts and accessories of printer, which was a peripheral to a computer system and covered unde [LexDoc Id : 451213]
USA Agencies and Ors. vs CTO and Ors.
Challenge to constitutional validity of s.19(11) of Tamil Nadu Value Added Tax Act 2006-Provision intended to safeguarding revenue interest and to prevent cascading effect of tax burden on ultimate consumer-The legislature had consciously enacted s.19(11) of the Tamil Nadu Value Added Tax Act 2006 with avowed object of incorporating the time-frame for ava [LexDoc Id : 446848]