TMI Blog2011 (7) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... d except in accordance with section 79 of the VAT Act, or by way of a legislative amendment - if the Schedule is amended following the procedure stipulated in section 79 of the VAT Act, or by way of a legislative exercise, would it be valid and not by mere issuance of a notification under section 76(2) of the VAT Act - The power to remove difficulties under section 76(2) of the VAT Act, by issuance of an executive/administrative order, can neither nullify nor circumscribe entries in the Schedules to the VAT Act - Decided in favor of the assessee by way of remand to assessing authority - Writ Petition No. 19209 of 2011 - - - Dated:- 19-7-2011 - V.V.S. Rao, Ramesh Ranganathan, JJ. S. Dwarakanath for the Petitioner P. Balaji ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding that these goods fell under entry 111 of the Fourth Schedule, and not under entry 2 of the First Schedule to the VAT Act. Sri S. Dwarakanath, learned counsel for the petitioner, would challenge the order of assessment on the following, among other, grounds. The order of the Advance Ruling Authority dated August 8, 2006 is binding on the assessing authority, and it is not open for him to pass the impugned assessment order contrary to the rules of the Advance Ruling Authority; HSN Codes were notified in G. O. Ms. No. 1615, dated August 31, 2005 and, since the power to issue orders under the said G. O is referable only to section 76(2) of the VAT Act and not to section 79 thereof, the HSN Codes cannot be read into entry 2 of the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule can neither be amended nor circumscribed except in accordance with section 79 of the VAT Act, or by way of a legislative amendment. A Division Bench of this court, in Espi Industries and Chemicals Pvt. Ltd. v. Commercial Tax Officer, Tarnaka [2008] 12 VST 112 (AP), held that the power conferred on the Government to alter, add or cancel any of the Schedules to the Act, under section 79(1), can be exercised only for a limited period till the amendment to the Schedule is either approved or rejected by the State Legislature; the power under section 79(1) is hedged and circumscribed by the conditions stipulated in sub-section (2) thereof; the notification, issued under section 79(1) amending the Schedule, is required to be introduced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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