2026-VIL-1123-MAD
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VAT High Court Cases

Tamil Nadu Value Added Tax Act, 2006 - Classification of recorded and pre-recorded audio and video CDs and DVDs - Rate of tax under Entry 68(5)(d) or Entry 68(30) of Part B of First Schedule to the TNVAT Act, 2006 - Appellant is engaged in trading in pre-recorded video and audio CDs and DVDs and took the stand in its returns that the turnover was liable to tax at 5% under Entry 68(5)(d), dealing with Information Technology products, whereas the Revenue classified the goods under Entry 68(30), dealing with DVDs and CDs, for assessment - Whether the subject goods are classifiable under Entry 68(5)(d) or under Entry 68(30) - HELD - Entry 68(30) relied upon by the Department refers to blank DVDs and CDs, and there is a distinction between mere DVDs and CDs and recorded and pre-recorded DVDs and CDs. Entry 68 is comprehensive and encompasses both software as well as various media on which the software is embedded - The phrase 'on other media' indicates that embedding of software on any other media comes within Entry 68(5), with clause (5)(d) dealing with recorded and pre-recorded DVDs and CDs. Entry 68(30) is wholly inapplicable as the subject goods are not blank but embedded with software - The Authority for Clarification and Advance Rulings had classified recorded and pre-recorded audio and video CDs and DVDs at 5% under Entry 68(5)(d), the officers had accepted such classification in the cases of similarly placed assessees - The assessment orders are quashed and the appeals are allowed
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