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TMI Blog2008 (7) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... stified in holding that maize flakes are covered under the term "kachri" which is an exempted item under Schedule I of the Value Added Tax Act and hence exempted from tax? Kachri is a preparation of rice in view of decision of the honourable court reported in Kasturi Lal & Sons v. Commissioner of Sales Tax reported in [1987] UPTC 1298 as well as in the case of Commissioner of Sales Tax v. Melrose Biscuit Co. reported in [2006] 146 STC 701 (All); [2004] UPTC 1001. (ii) Whether, on the facts and in the circumstances of the case, Commercial Tax Tribunal is legally justified in giving direction for release of the goods without any demand of security whereas the imported goods are liable to tax and not exempted under Schedule I of the Value Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed material. The said order is under challenge at the instance of the Department. Sri Bipin Kumar Pandey, learned Standing Counsel for the Department, submits that whether the goods in question are taxable or not stands concluded by a decision of this court in Commissioner of Sales Tax v. Melrose Biscuit Co. reported in [2006] 146 STC 701 (All); [2004] UPTC 1001. The learned counsel for the dealer-opposite party, on the other hand, submits that the dealer-opposite party is a registered dealer and the question of taxability will be gone into by the assessing officer at the time of framing of the assessment order. The said issue cannot be adjudicated at this stage and the Tribunal has taken care of the interest of the Revenue by ordering th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that goods in question is not maize flakes. The question whether "maize flakes" is "kachri" and, therefore, exempt or is an unclassified item shall obviously be gone into by the assessing authority while framing the assessment order. The Tribunal, to safeguard the interest of the Department, has provided in its order that sample of the goods in question be preserved for the purposes of final assessment. The Tribunal has refrained itself, and rightly so, from making any comment about the taxability of the goods in question. The Tribunal has rightly observed that a dispute about the rate of tax can be properly adjudicated in a regular assessment proceeding and not in an ancillary or incidental proceeding such as under section 48(7) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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