TMI Blog2013 (5) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... ercise the power of judicial review in adjudging the validity of the decision. Right to reason is an indispensable part of a sound judicial system, reasons at least sufficient to indicate an application of mind to the later before Court. Another rationale is that the affected party can know why the decision has gone against him. One of the salutary requirements of natural justice is spelling out reasons for the order made. - matter remanded back. - Trade Tax Revision Defective No.-268 to 287 of 2011 - - - Dated:- 4-3-2013 - Anil Kumar,J. For the Petitioner : Nishant Mishra,Sangram Singh For the Respondent : C.S.C. ORDER Heard Shri H. G. Dharamadhikari, learned counsel for the revisionist, Shri Abhinav Narain Trivedi, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Tax Tribunal, Bench I, Ghaziabad has taken a view that the traders who are dealing in the export of goods i.e. Thermoplastic Road Marking Material is a chemical product, so the same is chargeable to 4% tax as the said goods are not classified under the category of paints to be chargeable @ 12%. The said facts has been brought to the notice of the Tribunal. But the Tribunal, neither taken into the said fact nor given any finding that under what circumstances or reasons, it differed from the judgment passed by Commercial Tax Tribunal, Ghaziabad, U.P. in Appeal No.115/08 "M/S Nitin Agencies vs commissioner Trade Tax, U.P. So, the said action is contrary to law. Further, the Tribunal differed from the judgment given in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. held that Thermoplastic Road Marking Material classified as "Chemical Compound" falls under Schedule II Part C of U.P. VAT Act, 2008 and are chargeable to 4% tax. Thereafter, the said controversy has came up for consideration before the Tribunal and the judgment given by the said tribunal has been pleaded or cited on behalf of the revisionist. However, without taking into consideration, the Tribunal has held that Thermoplastic Road Marking Material under the category of paints is chargeable to the tax @ 12.5%. The said action on the part of the Tribunal is contrary to law as laid down by the Bombay High Court in the case of Commissioner of Customs (Import), Mumbai vs. Wartsila India Ltd. 2010 (254) E.L.T. 406 after taking into considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ising in the case should not be dealt with apologetic approaches. The law must be made more effective as a guide to behaviour. It must be determined with reasons which carry convictions within the Courts, profession and public. Otherwise, the lawyers would be in a predicament and would not know-how to advise their clients. Subordinate courts would find themselves in an embarrassing position to choose between the conflicting opinions. The general public would be in dilemma to obey or not to obey such law and it, ultimately, falls into disrepute. (See Sundarjas Kanyalal Bhathija v. Collector, Thane, AIR 1990 SC 261)." Again, the same view was reiterated by the Bombay High Court in the case of Century Textile Ind. Ltd. vs. Union of India 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abtress, reported in 1974(4) IRC 120 (NIRC) it was observed that "failure to give reasons amounts to denial of justice. Reasons are live links between the mind of the decision taker to the controversy in question and the decision or conclusion arrived at. Reasons substitute subjectivity by objectivity. The emphasis on recording reasons is that if the decision reveals the 'inscrutable face of the sphinx', it can be its silence, render it virtually impossible for the Courts to perform their appellate function or exercise the power of judicial review in adjudging the validity of the decision. Right to reason is an indispensable part of a sound judicial system, reasons at least sufficient to indicate an application of mind to the later before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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