COMMISSIONER OF TRADE AND TAXES Vs. SYMPHONY ENTERPRISES

JUDGEMENT

(1.) The Revenue is aggrieved by an order dated 13th September, 2006 passed by the Appellate Tribunal, Value Added Tax, Delhi in Appeal Nos. 162, 179 and 247/ATVAT/05-06.

(2.) The controversy in the present appeals is extremely narrow inasmuch as the question that requires to be determined is whether 'Ink Cartridges' and 'Toner Cartridges' used in Inkjet printers and Laserjet printers are covered under Entry No. 41 A (xxv) of the Third Schedule appended to the Delhi Value Added Tax Act, 2004 ('DVAT Act'). If the goods are so covered, they would be exigible to tax at 4% under Section 4 (i)(b) of the DVAT Act, otherwise they would be liable to tax at 12-1/2% under Section 4(i)(e) of the DVAT Act.

(3.) The two relevant entries in the Third Schedule are Entry No. 41 A (xxv) and 53 which read as follows: