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2011 (1) TMI 1286 - KARNATAKA HIGH COURTAmendment brought into the Third Schedule of entry 23 of the Karnataka Value Added Tax Act, 2003 during 2008 permitting imposition of tax on insecticides that are used other than for agricultural purposes at 12.50 per cent instead of at four per cent challenged Held that:- Even assuming that the Joint Commissioner would not act other than the way in which instructions were issued by the Commissioner of Commercial Taxes, and it has to be treated as good an order passed by the Commissioner himself in the matter of assessment/reassessment, however, still a reading of the amendment to entry 23 would need interpretation in the background whether, straightaway it falls within the meaning of insecticides only to attract four per cent tax and there could not have been any distinction between using of insecticide for agricultural or horticultural purpose and for domestic purpose, and it is a matter of appreciation of facts as well as question of law is involved. Petitions are disposed of with liberty to the petitioner to approach the Appellate Tribunal and to take all such contentions. The Appellate Tribunal to dispose of the matter within three months from the date of appearance of the petitioner.
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