In a recent decision the Supreme Court of India ruled that CAT-5/CAT-6 cables falls in Category of “Computer System and peripherals” and thereby dismissed the Special Leave Petition (SLP) filed by the Commercial Tax Officer.
The present special leave petition arose out of the final order passed by the High Court of Judicature for Rajasthan at Jaipur.
A Two-Judge Bench comprising Justice Abhay S Oka and Justice Ujjal Bhuyan observed that “Having heard the senior counsel for the petitioner, we concur with the view taken by the High Court that CAT-5/CAT-6 cables will fall in the Category of “Computer System and peripherals” which is specified in the Entry No. 3 right from its inception. Hence, no case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India.”
Hence the special leave petition filed by the Commercial Tax Officer was dismissed.
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