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2021 (1) TMI 61 - TELANGANA HIGH COURTClassification of goods - inter-State sales of mobile phones - C-Forms - whether unclassified goods in terms of sub-item 15 of Item 39 of IV Schedule of the Telangana VAT Act, 2005 read with Section 9(2) of the Central Sales Tax Act - HELD THAT:- Respondents could not explain how the 1st respondent omitted to deal with the contention about the appropriate rate of tax to be collected under CST Act, 1956 for mobile phones being sold by the petitioner in inter-State sales not covered by C-Forms though it was specifically raised in the objections dt.28.11.2019 filed by the petitioner to the show-cause notice dt.04.06.2019 - He fairly stated that it is desirable that the matter be remitted back to the 1st respondent to consider this point since he had omitted to consider the same while passing the impugned Assessment Order. Petitioner also requested that the matter be remitted back to the 1st respondent for fresh consideration and that the petitioner be permitted to raise not only the issue about the rate of tax but also the issue of time bar of assessment for the period July, 2015 to January, 2016. The matter is remitted back to the 1st respondent for fresh consideration - Petition allowed by way of remand.
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