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2013 (4) TMI 676 - CHATTISGARH HIGH COURTSales Tax – section 44 of the M.P. General Sales Tax Act The respondent was assessed to tax in relation to the item drift eliminator under the provisions of M. P. General Sales Tax. The A.O. while making the assessment applied the rate of 12% applicable to residuary items and accordingly framed the assessment. Respondent submitted that the item in question is in fact "iron and steel" and hence liable to be taxed accordingly at the rate of 4% in place of 12% as wrongly assessed by the assessing officer under the residuary clause of the Schedule. Respondent filed various appeals to the authorities and succeeded in the same. Department aggrieved by the order file the appeal before the High Court. Since none appeared for the respondent/assessee despite repeated notices sent to them in last more than 15 years. Court do not wish to keep this reference pending anymore. Held that:- Having heard the learned counsel for the State and on perusal of the record of the case (statement of case), court are inclined to answer the referred question in negative i.e. against the Revenue and in favour of the assessee.
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