Court : Rajasthan Jaipur
..... for consideration by this court is as to whether these two commodities cvt and ups were rightly held by the appellate authorities below as taxable @ 4% as 'accessories of computers' or whether they would be taxable @ 10% in the general residuary entry of the relevant notification dated 27.03.1995, applicable for ..... industries (supra), need not to be integral part or embedded in the computer itself and it may be independent and separate used to support the operations of the computers or laptops, the fact remains that since they are commonly used as part and parcel of the computer system, as ups is used for protecting data and temporary short time uninterrupted power supply for running of the computer in case of ..... remedy for all types of electronic equipment.salient features:no semiconductors or ..... for the petitioner in the first three tax revision cases, submits that as the voltage stabilizers supplied by the assessee therein are accessories to electrical energy, the same are exempted from tax under section 8 of the act ..... learned tax board by its impugned order upholding the order of first appellate authority dated 03.07.2000 held in favour of assessee, a registered dealer of computer and computer accessories and their parts, that goods in question, namely, cvt (constant voltage transformer) and ups ( ..... the registration certificate of the present dealer ..... circuit protector ..... ups units range in size from units designed to protect a single computer without a video monitor (around 200 va rating) .....
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