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2012 (11) TMI 1061 - GAUHATI HIGH COURTWet dates - exemption from tax - whether wet dates (khajoor) is required to be treated as a fresh fruit? - Held that:- clarification issued by the Commissioner was not really called for inasmuch as it would pre-empt the assessing authority as well as the appellate authority from taking a fair and an independent decision in the matter. The manner in which the clarification was issued virtually amounts to guiding the assessing authority to pass the assessment orders in a particular manner after the matters were remanded back by the appellate authority for fresh assessment by the assessing authority. Considering the above and in view of the fact that statutory alternative remedy is available, the petitioner is relegated to the remedy of filing appeal before the appellate authority against the order of assessment.
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