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2019 (7) TMI 3 - HC - VAT and Sales TaxClassification of goods - Uninterrupted Power Supply (UPS) and battaries thereto - while these products, according to the writ petitioners, are UPS and battaries thereto, according to the respondent, they are voltage stabilizers - Rate of tax - opportunity of personal hearing not provided - principles of natural justice - HELD THAT:- A perusal of the case of CANON INDIA PRIVATE LIMITED VERSUS STATE OF TAMIL NADU THROUGH SECRETARY, MINISTRY OF EDUCATION AND COMMERCIAL TAXES, COMMERCIAL TAXES DEPARTMENT [2013 (8) TMI 569 - MADRAS HIGH COURT] reveals that it is a matter touching upon classification of a undisputed product and not on the question of a factual dispute as to what the product itself is - In the instant case, as already alluded to supra, the central issue is the factual dispute as to what the product is? i.e., whether it is Voltage Stabilizer or UPS. Be that as it may, it may not be necessary to advert to this aspect further and make any discussion on this aspect of the matter as this Court considers it appropriate to direct the respondent to give one more personal hearing owing to 25.02.2019 communication and 08.04.2019 reply thereto. Assessment Orders are set aside only on the ground of further personal hearing (post 25.02.2019 communication from Revenue and writ petitioner's reply to same) not being given - matter remanded for reconsideration - appeal allowed by way of remand.
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