GST/EXCISE/ST/VAT : Where assessee was engaged in business of importing and selling electronic and Information Technology products such as printers, computers, projectors, etc., multi functional printers sold by it would not be classifiable under Sr. No. 3/Heading No. 84.71 of Notification No. VAT-1505/CR-116/ Taxation-1, dated 1-4-2005 issued under Entry No. 56 of Schedule 'C' of Maharashtra VAT Act and liable to tax at rate of 12.5 per cent
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