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2012 (12) TMI 156 - HC - VAT and Sales TaxClassification of steel tubes - exemption from CST - inter-state sales - constitutional validity of the notification No.F 10/11/2005/CT/V (20) - steel strips are manufactured in the integrated plant same is used for manufacture of steel tubes – Held that:- Classification as allegedly introduced by notification No. F 10/16/2002/CT/V (17) dated 12-2-2002 has been rescinded by the impugned notification No. F 10/11/2005/CT/V (20) - Notification No. F 10/16/2002/CT/V (17) dated 12-2-2002 deals with tax payable under sub section (1) of section 8, if the same is rescinded by the impugned notification, the steel tubes may come under section 8(2) of the CST and the rate has been reduced from 2% to 1% by notification No. F- 10/11/2005/CT/V (31) dated 31-5-2005. Thus, the facts which are necessary for adjudication is that whether the petitioner is liable to be taxed under section 8(2) or section 8(1) that cannot be ascertained without proper assessment by the Assessing Authority on the basis of return submitted by the dealer - petition cannot be entertained at this stage on the ground that the entire facts are not available, as the petitioner ought to have filed the return before the Assessing Authority, and thereafter the decision taken thereon would be appellable before the appellate authority - writ petition dismissed
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