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2010 (11) TMI 868 - HC - VAT and Sales TaxWhether the "pest control services" are not liable to sales tax? Held that:- Special drive is required to train officers in passing quasi-judicial orders keeping in view various principles laid down by the Supreme Court and this court or at least the principles adumbrated in Order XX of Code of Civil Procedure, 1908. We do hope that better sense would prevail in the Commissionerate and the Government to give due attention to this aspect of the matter or else the assessing officers, the Appellate Deputy Commissioners and Revisional Commissioners instead of discharging the duties under the VAT Act in aid of the State would be acting detrimental to the interest of the State and its revenue. As the impugned orders are bereft of objectivity and adequate reasons and it is not possible for this court which factors weighed with the assessing officer, we set aside the impugned orders in these writ petitions and remit the matters to the Assistant Commissioner for passing appropriate orders afresh keeping in view the principles hereinabove
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