Inkjet Cartridges’ and ‘Tonar Cartridges’ are integral parts of printer-Gauhati HC

0 comments Friday, January 18, 2013


Gauhati High court in Hewlett Packard India Sales Pvt. Ltd. vs State of Assam while deciding the rate of tax on ‘Inkjet cartridges’ and ‘Tonar cartridges’ under Assam Value Added Tax Act, 2003, has held that ‘Inkjet Cartridges’ and ‘Tonar Cartridges’ are integral parts of printer which fall under the entry “Parts and accessories of computer system and peripherals”

This judgement will provide important guideline while  deciding the rate of tax on Inkjet Cartridges and Tonar Cartridges in all the States where rate of tax is not provided specifically on these items.
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Registration u/s 12AA cannot be denied merely on the ground that activites of trust are not yet started

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Gujarat High Court in an important case namely CIT vs Kutchi Dasa Oswal Moto Pariwar Ambama Trust has held that registration to a trust u/s 12AA cannot be denied merely on the ground that the activities of the trust are not yet started and therefore he cannot come to such conclusion that the activities of trust are ingenuine.

 The Tribunal in this case reversed the decision of Commissioner who denied registration to the trust. The order of the tribunal is upheld by the High Court.

 I found the observations of the Tribunal as based on very sound reasoning and the same are quoted in the judgement by the High Court. The Tribunal observed as follows:

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Scheme for centralised processing of TDS Statements notified

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CBDT has made centralised processing scheme of TDS statements. The TDS statement will be processed by a centralised processing cell as may be notified and will be known as Cell. 

 Cell has been given power to make ractification orders u/s 154 of Income Tax Act in relation to the TDS statements. 

 The serving of notices of demand has also been allowed to be made by Email or by placing such copy in the registered electronic account of the deductor on the portal of the Cell.
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