Case Law Details
Texonic Instruments Vs Commissioner of Commercial Taxes & Anr. (Supreme Court of India)
In a significant judgment, the Supreme Court of India addressed the classification of various components related to installation cables, outlet modules, patch cords, patch panels, network cards, and fibre optic cables under the Karnataka Sales Tax Act. This article delves into the details of the case of Texonic Instruments vs. Commissioner of Commercial Taxes and offers an analysis of the court’s decision.
Detailed Analysis:
1. Background: The case involved the classification of specific components used in installations and networking. These components included installation cables, outlet or connection modules, patch cords, patch panels, network cards, and fibre optic cables. The central issue was whether these components fell under Entry C.20(ii)(b) of the Second Schedule to the Karnataka Sales Tax Act, 1957.
2. Judgment Summary: The Supreme Court, after considering the matter, decided to uphold the impugned judgment. The court concurred with the view that the mentioned components were not covered under Entry C.20(ii)(b). This decision aligns with earlier judgments, including those in Collector of Central Excise vs. Grasim Industries and Castrol India Ltd. vs. C.C.E.
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