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2018 (7) TMI 2119 - HC - VAT and Sales TaxReassessment Order - rate of tax - instrument cooling fan - case of the petitioner is that the instrument which is called “instrument cooling fan” is only used for the purposes of coolant in telecommunication equipments - Change of Opinion - HELD THAT:- An order for reassessment was passed by the Additional Commissioner on 07.02.2017 for re-opening the assessment which was probably not been served upon the petitioner. In any case, when the petitioner had this information, he gave a detail reply on 27.02.2017 explaining as to why the reassessment being initiated is not proper etc., and stressed that he was liable to be assessed at the rate of 4.5% as the equipment which is being manufactured by the petitioner is a necessary component of telecommunication equipment, for which duty of 4.5% and not of 13.5% has to be given, which is in any case aresiduary clause - It appears that the reply given by the petitioner assigning reasons as to why the reassessment is not proper and it is merely a change of opinion has not been considered by the revenue authorities. The writ petition stands disposed with a direction that in case the petitioner moves a representation in this regard within a period of three weeks from the date of production of a certified copy of this order, the same shall be considered by the authority concerned by passing a speaking order therein in accordance with law after considering the reply of the petitioner.
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