MICROFX Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The assessee has preferred these revision petitions, against the order of the Tribunal rejecting the claim of the assessee that the Hand-held Ticketing Machines falls under Heading 8471 of the Central Excise Tariff Act, 1985. This question in the case of the assessee itself came up for consideration before this Court under the provisions of the Karnataka Value Added Tax Act, 2003 in the case of STRP No. 456 of 2012 Microfx, Shivakote Post, Hesaraghatta Hobli, Bangalore v. State of Karnataka, 2014 79 KarLJ 663and connected matters which was decided on 9-7-2014 wherein this Court held as under: