Classification & taxation of LAN connection cables (CAT-5 & CAT-6) under Rajasthan VAT

Compuage Infocom Limited Vs Assistant Commissioner (Rajasthan High Court) 1. The present Sales Tax Revisions / References (for short “STRs”) were admitted on following questions(s) of law:- IN STR NOs. 182-187/2017 “Whether the LAN Connection Cable (CAT-5, CAT-6) is taxable under S. No. 3 or 24 of Part A of Entry No. 65 of Schedule-IV or at General Rate as per Schedule-V appended to the Rajasthan Value Added Tax Act, 2003 (for short “RVAT Act”)?” In STRs 75-80/2018, STRs 4-6/2019, STRs 9- 10/2019, and STR 30/2019: “(i) Whether the ld. Tax Board was correct in law in holding that ...