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2013 (1) TMI 714 - HC - VAT and Sales TaxTax on aluminium rolled products such as sheets, plates and foils - Held that:- We are in agreement with the learned senior counsel for the petitioners that the order dated November 21, 2008 cannot be treated to be a reasoned order. An omnibus observation has been made that in a number of cases aluminium rolled products had been held to be different from aluminium and that it also did not come under extrusions. The contention of the petitioners that in the context of entries in entry 26 of the Second Schedule, the words "extrusions of those" would mean secondary products of aluminium like sheets, plates, foils, etc. had also not been gone into. There is no manner of doubt that aluminium is a metal. Yet in entry 26, aluminium has been dubbed as a non-metal. So also copper and zinc. There is obviously a mistake.Treating any taxable commodity for tax under a taxing statute as a residuary item has to be mandated by legislative intent as well as necessitated by the textual context. It is neither a matter of routine nor of course. Such a course is permissible only if the commodity or the item is not amenable to any other classification. Thus set aside and quash the order dated November 21, 2008 as well the assessment order and the consequential notice of demand. Respondent No. 2 will now pass a reasoned order on the application of the petitioners after affording an opportunity of being heard to the petitioners.
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