TNGST Act, 1959: Routers, Hubs & Switches are Computer Peripherals attracting 4% Sales Tax

M/s. Dax Networks Ltd. Vs Commissioner of Commercial Taxes (Madras High Court) Petitioner had sought for clarification as regards the rate of tax for switches, hubs and routers as computer peripherals and the Advance Ruling Authority, after examining the matter, found that switches and hubs falls under Central Excise Tariff under 8473; routers falls under Central Excise Tariff heading 8517; as also cables, fall under Central Excise Tariff heading 8544; and are enumerated as Serial Nos.25 and 30 of Notification, dated 30.04.2005 and Serial No.117, in notification, dated 30.04.2005 respectively ...