2026-VIL-1015-P&H
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VAT High Court Cases

Punjab VAT Act, 2005 - Applicability of amended Entry 60 of Schedule B of Punjab VAT Act to Digital Still Image Cameras - Petitioner claimed itself to be covered by entry number 60 of Schedule-B which provides for IT products - Dept invoked proviso to Section 8(3) of Punjab VAT Act to issue Notification dated 27.06.2006 whereby entry 60 was substituted with specified IT products and components enumerated with corresponding HSN codes - Petitioner contended that UT Administrator had no jurisdiction to issue notification under proviso to Section 8(3) of Punjab VAT Act and that original entry 60 would continue to be operative for levy of VAT on Digital Still Image Cameras - Whether Administrator of UT Chandigarh had jurisdiction to amend entry 60 vide Notification dated 27.06.2006 and whether Digital Still Image Cameras qualify as Information Technology products under unamended entry 60 - HELD - Unamended entry 60 refers to IT products including computer, telephone, cell phone, Digital Video Disk and Compact Disk Teleprinter and Wireless Equipment and parts thereof. Goods enumerated therein are illustrative of broader expression. When amended entry 60 is examined, expression IT Products continues to form part of amended entry also. Both unamended and amended entry 60 cover IT Products with enumerated products being illustrative - Since petitioner's claim is based only on assertion that its product namely Digital Still Image Camera forms part of expression IT Products and expression IT Products finds place both in unamended entry 60 as well as amended entry 60, petitioner is not prejudiced in any manner by amended notification inasmuch as claim of being covered by expression IT Products remains uninfluenced by notification - Petitioner's claim of coverage by expression IT Products would be determined by reference to whether Digital Still Image Camera constitutes IT Product and not by reference to specific illustrative items listed. Specific enumeration of products in schedule cannot limit scope of broader expression IT Products - Challenge to notification on ground that it was issued without jurisdiction remains academic in importance. Petitioner would be better advised to challenge orders of assessment by filing appeals in accordance with law and all questions regarding coverage and tax liability are left open for examination in such appeals – The petitions are disposed of
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