1 year, 10 months ago

Burden To Prove That A Specific Product Falls Within A Particular Tariff Is Always On The Department: Rajasthan High Court

The Jaipur Bench of the Rajasthan High Court has held that the burden to prove that a specific product falls within a particular tariff is always on the revenue, more so when the revenue is trying to classify products in the residual entry as against the specific entry.The bench of Justice Sameer Jain has observed that the department has utterly failed to adduce any evidence, technical. The Jaipur Bench of the Rajasthan High Court has held that the burden to prove that a specific product falls within a particular tariff is always on the revenue, more so when the revenue is trying to classify products in the residual entry as against the specific entry. The assessees contended that the department has not discharged its onus to prove that CAT-5 and CAT-6 cables would not be included in the broad and expansive definition of ‘computer peripherals’. Subsequently, the amendment, as stated above, was brought into force, and the networking items and networking cables were specifically mentioned in Part-A of Schedule IV to the RVAT Act," the court said.

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Court Networking Computer Department Cat Product Entry Cables Specific Rajasthan High Court Schedule Iv Networking Cables

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