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2011 (1) TMI 1293 - HC - VAT and Sales TaxWhether the phrase "all kinds of bricks" occurring in entry 2 of the Third Schedule to the Act be declared as exhaustive n so far as the petitioners are concerned? Whether the clarification No. CLR CR.91/2006-2007 dated September 8, 2006 at annexure A issued by the second respondent be quashed? Whether reassessment orders at annexures C and D for the assessment periods 2007-08 and 2008-09 bequashed? Held that:- It is a fit case wherein the impugned orders of the assessment officer passed at annexures C, D and G, respectively, directing the petitioners to pay 12.5 per cent of VATexercising the power under section 4(l)(b) of the Karnataka Value Added Tax Act, 2003, could be quashed and they are accordingly quashed. It is made clear that the clarification issued in the circumstances, by the Commissioner at annexure A would not be made applicable to the tiles which are in the form of paving bricks and are held to be covered under the exhaustive definition of "all kinds of bricks/ asphalt tiles". It is directed to collect the tax for the said assessment years only at four per cent as provided under entry 2 of the Third Schedule to the KVAT Act. Appeal allowed.
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