Rajan Roy, J. - (1.) Heard Shri Mudit Agarwal, learned counsel for the revisionist and Shri Sanjay Sareen, learned Additional Chief Standing Counsel for the State.
(2.) As per the circular of the Commissioner Trade Tax dated 26.10.2001 it is not in dispute that a Computer Printer is a computer hardware for the purposes of taxation under Entry 75(ii) of the Notification dated 13.12.2002 issued under Section 3-A(1)(b) which corresponds to a similar entry in the earlier Notification dated 15.10.2000 at Serial No. 75 thereof which finds mention in the aforesaid Notification dated 26.10.2004, therefore, the following question of law arises for consideration in this case:- "Whether the Tribunal was correct in holding that Ribbon Cartridge is not a part of computer printer, therefore, not a computer hardware as such not amenable to tax @ 4% instead it was taxable @ 10% as an unclassified item as it was an accessory of computer printer and not its part ?"
(3.) Both the learned counsel for the revisionist and State have agreed to address the Court on the aforesaid legal question today itself.;