TMI Blog2013 (3) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... esin are chemical products with a direction to the Commissioner, Commercial Tax, Madhya Pradesh, Indore, to re-determine the question after obtaining an opinion of departmental expert if any or of independent expert in the subject - W.P. Nos. 7075 of 2010 & W.P. Nos. 10941, 10942 of 2012 - - - Dated:- 14-3-2013 - KRISHN KUMAR LAHOTI AND SIDDIQUI M.A., JJ. For the Appellant : Sumit Nema with Mukesh Agrawal For the Respondents : P.K. Kaurav, Additional Advocate-General with Jaideep Singh, ORDER:- This order shall decide W.P. No. 7075 of 2010 (M/s. Texmo Pipes and Products Limited v. Assistant Commissioner of Commercial Tax, Khandwa), W.P. No. 10941 of 2012 (Shree Padmavati Irrigation Pvt. Limited, Burhanpur) and W.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion that petrochemicals are 'chemical products' made from raw material of petroleum or other hydrocarbon resins. Although some of chemical compounds that originate from the petroleum may also be derived from other sources (such as coal or natural gas), petroleum is major source. Thus the petrochemicals are chemical product not being included specifically in Schedule II, the entry tax on the raw materials being used by the petitioner have rightly been assessed to be taxed under Schedule III. The petitioner is trying to unnecessarily confuse itself by giving chemical composition of the raw material used by it, although admitting that raw materials used by it are petrochemicals. 11. Looking into all the aforementioned facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner was decided and his claim was rightly rejected by the Commissioner of Commercial Tax. But, from perusal of the aforesaid, it is apparent that no expert opinion either of the Department or some independent was obtained by the Department and the aforesaid reply has been filed merely on the basis of general observation. The apex court in Commissioner, Sales Tax, U.P. v. Bharat Bone Mill [2007] 6 VST 275 (SC); [2007] 4 SCC 136, considering the similar controversy held that the question as to whether a commodity would be exigible to sales tax or not must be considered having regard to its identity in common law parlance. If one commodity is not ordinarily known as another commodity, normally, the provisions of the taxing statute i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expert in this regard, as has been held by the apex court in Bharat Bone Mill [2007] 6 VST 275 (SC); [2007] 4 SCC 136. In view of the aforesaid, we set aside the impugned order holding that the PVC resin and HDPE resin are chemical products with a direction to the Commissioner, Commercial Tax, Madhya Pradesh, Indore, to re-determine the question after obtaining an opinion of departmental expert if any or of independent expert in the subject. Parties shall appear before the Commissioner, Commercial Tax, in this regard on April 15, 2013, for which date no fresh notice shall be required. On the aforesaid date, the Commissioner, Commercial Tax, shall restore all the files and to decide the matter in accordance with the directions issued here ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
