OFFICE OF THE COMMISSIONER COMMERCIAL TAXES
GOVERNMENT OF JAMMU AND KASHMIR
RAILHEAD COMPLEX JAMMU
Clarification No: 24of 2007-08, Dated: 17th December, 2007
M/s Ricoh India Ltd. Railway Road, Jammu have filed an application in form VAT 85 and sought clarification under section 87 of the J&K VAT Act 2005 read with Rule 93 of J&K VAT Rules 2005 alongwith the application fee of Rs. 100. The application is examined and found in order. Hence admitted.
The applicant has sought clarification with regard to applicability of VAT on Photocopier and MFD (Copier with Printer and Scanner.
The issue has already been clarified vide this office clarification No. 20/Judicial/2007 dated 20.11.2007. Further, it is clarified that mere attachment of any accessory to a machine will not change its identity and tax rate thereof.
(Bashir Ahmad) IAS
Commissioner Commercial Taxes