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2018 (10) TMI 1004 - HC - VAT and Sales TaxValidity of assessment order - Jurisdiction - Classification of product - Godrej Nupur Mehendi - GVAT Act - classified under the residuary entry 87 of Schedule II to the Gujarat Value Added Tax Act, 2003 or would be covered under Entry 34 of of ScheduleI to the VAT Act? Held that:- The Assessing Officer; distinguished it by recording that the petitioners’ product is used more as a hairdye or as a hairtonic, and whereas, consideration before the Commissioner of the product, it is stated to be used as Mehendi on hands and feet - In our opinion, the Assessing Officer committed serious error in discarding the determination order passed by the Commissioner. Section 80 of the VAT Act pertains to determination of disputed questions. Subsection [1] of Section 80 authorizes the Commissioner to pass an order determining the question inter alia as to whether any tax is payable in respect of any particular sale or purchase or if tax is payable, the rate thereof. Once such a determination order is passed by the Commissioner, it would bind the parties before the Commissioner, which would include the assessee who might have urged the Commissioner to make the determination and necessarily the Department; unless of course either side has chosen to dispute such order in terms of appeal or revision provisions made under the Act. The Division Bench of this Court in the case of West Coast Waterbase Private Limited & Anr. vs. State of Gujarat & Anr., [2016 (8) TMI 1077 - GUJARAT HIGH COURT], after referring to various judgments, held that the Assessing Officer was bound by the order of determination passed by the Deputy Commissioner and could not have taken a different view unless there had been any material change. Petition allowed.
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