Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Apr-29-1998
Reported in : (1998)67ITD252(Delhi)
..... submitted that office machines and apparatus, such as, typewriters, calculating machines, etc., are relatively simple items of manufacture whereas xerographic equipment are highly complex and sophisticated electronic products. they perform multifarious functions like high-speed duplication, reduction or enlargement of any documents and drawings, transmission of documents and drawings through electronic tele-copiers, etc., the machines are automatic document handling, sorting .....Tag this Judgment!