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2013 (3) TMI 587 - HC - VAT and Sales TaxPVC resin or HDPE resin - whether falls within the purview of chemical or chemical products? - Held that:- In this case, it is not in dispute that no expert opinion was obtained by the Department before deciding the question involved in the matter and the authority merely on the basis of their own interpretation has determined that the aforesaid both the commodities are chemical products. Before arriving at such a finding the authority ought to have obtained an expert opinion in this regard. In view of the aforesaid, we set aside the impugned order holding that the PVC resin and HDPE resin are chemical products with a direction to the Commissioner, Commercial Tax, Madhya Pradesh, Indore, to re-determine the question after obtaining an opinion of departmental expert if any or of independent expert in the subject
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