Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 1514 - HC - VAT and Sales TaxWhether P.U. resin can, by no stretch of imagination, be held to be synthetic adhesive and, therefore, could not be taxed at 16 per cent under entry No. 91 of the notification dated March 27, 1995? Held that:- While holding that this question falls within the four corners of section 37 of the Act dealing with the rectification of mistake apparent on the face of the record, this court is inclined to set aside all the three orders passed by the three authorities below and remand the case back to the assessing authority itself. Accordingly, this revision petition is allowed and the three orders, namely, order dated March 13, 2000 passed by the assessing authority, order dated August 22, 2000 passed by the Deputy Commissioner (Appeals) and order dated August 16, 2004 passed by the learned Tax Board are set aside and the matter is remanded back to the learned assessing authority, who will decide the rectification application on the merits de novo after giving an opportunity of hearing to the assessee and allowing him to adduce relevant evidence in support of his contentions before him.
|