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2019 (7) TMI 477 - HC - VAT and Sales TaxClassification of goods - rate of tax - paver bricks - Validity of reassessment orders - Karnataka VAT Act - Whether classified under the residuary entry taxable at the rate of 14.5% or at a lesser rate of tax as applicable to the goods coming under entry No.2 of the III schedule of KVAT Act? - HELD THAT:- This very issue was the subject matter in the case of THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (ENFORCEMENT) -1, THE COMMISSIONER OF COMMERCIAL TAXES AND STATE OF KARNATAKA VERSUS M/S. H.H. CEMENT PRODUCTS AND M/S. PEECI INDUSTRIES [ 2016 (3) TMI 1094 - KARNATAKA HIGH COURT] ], wherein the Division Bench of this Court extensively analyzing the issue in the light of various judgments has come to a decision that the attempt of the learned counsel for the assessee that the language used “all kinds of bricks” in entry No.2 of III schedule should be given to the word “bricks”, cannot be countenanced for the simple reason that the said expression is followed by the words “the like”. It is evident that the order of the Division Bench in H.H.Cement Products is not set aside by the Hon'ble Apex Court. It is only at the request of the assessee to withdraw the appeal with liberty to approach the statutory Authorities, permission was granted as sought for, with an observation that the statutory Authority is at liberty to take an independent view in the matter. Hence, the arguments of the learned counsel for the petitioners that the Division Bench ruling, the basis for invoking re-assessment proceedings is nullified, cannot be countenanced. The petitioners are at liberty to approach the statutory Authorities and produce any additional evidence in support of their claim - Petition disposed off.
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