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2016 (12) TMI 60 - HC - VAT and Sales TaxBreach of principles of natural justice - the revised proposition notice was given by the respondent-Assessing Authority only on 19.08.2016 and even though the officer concerned was under transfer, he passed the impugned reassessment order dated 25.08.2016 - the issues regarding sales returns etc. have not been properly appreciated by the respondent-Assessing Authority - Held that: - the petitioner-assessee has an effective alternative remedy of appeal against the impugned reassessment order passed by the respondent-Assessing Authority, these writ petitions are not maintainable and the petitioner-assessee deserves to be relegated back to the Appellate Authority. Applicability of rate of tax on chargers is concerned - Held that: - the mobile battery chargers have been held to be only the accessories of mobile phones and they cannot be treated as part of the mobile phones itself. It will definitely attract a separate rate of tax as in the present case, it is rightly charged at 14.5% and the difference of tax at 9% was demanded by the respondent-Assessing Authority, as the petitioner-assessee had charged and collected the tax only at the rate of 5.5% on the sale of mobile battery chargers. Except the aforesaid issue of rate of tax, the petitioner-assessee is relegated to the Appellate forum - appeal disposed off.
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