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2018 (3) TMI 1367 - HC - VAT and Sales TaxRate of tax - works contract - what is the rate of tax applicable to the contract/activity of the petitioner for flex, vinyl printing and installation? - Held that: - The Commissioner of Commercial Taxes ought to have examined whether the installation work carried on by the assessee is a composite contract attracting Sl. No.23 of the Sixth Schedule to the Act - The Commissioner proceeded on the ground that the contract falls under Entry 23 of the Sixth Schedule without assigning any valid reasons. In the circumstances, this Court is of the considered opinion that the Respondent No.1-Commissioner of Commercial Taxes shall examine this aspect and a decision shall be taken in accordance with law. The Commissioner’s clarification impugned at Annexure-E to Writ Petition No.51431/2017 is quashed - matter is remanded to Respondent No.1-Commissioner of Commercial Taxes to examine the issue in the light of the observations made as aforesaid and take a decision in accordance with law in an expedite manner - petition allowed by way of remand.
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