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M/s Agrawal Trading Co. Mathura Versus State of U.P. And Others

2015 (8) TMI 858 - ALLAHABAD HIGH COURT

Classification of shampoo – Entry 48 and 63 – Assessing authority assessed good taxable at 8% under Entry No. 48 – UPTT - Thereafter, assessing authority had doubt as to whether shampoo imported by petitioner was taxable at 8% or 12 % under entry No. 63 and, accordingly, submitted proposal for grant of sanction under Section 21(2) of U.P. Trade Tax Act, 1948 – Petitioner alleged that it was clear case of change of opinion, which was not permissible in view of settled position of law – Held that: .....

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ion would prevail – Entry No.48 was with regard to soap which were used for washing clothes – Shampoo, which petitioner was importing and selling, was being used for washing hairs would not be covered under Notification – No error in order of sanction found – Petition dismissed – Decided against Assesse. - Civil Misc. Writ Petition (Tax) No. 382 of 2006 - Dated:- 10-8-2015 - Hon'ble Tarun Agarwala And Hon'ble Surya Prakash Kesarwani,JJ. ORDER (Per: Tarun Agarwala,J.) We have heard Sri M. .....

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ently, the assessing officer was of the view that there was an error in the assessment order and consequently initiated proceedings for rectification of the mistake under Section 22 of the Act. The assessing authority, after considering the matter, issued an order holding that the shampoo imported by the petitioner was liable to be taxed as "cosmetics" @ 16% under Notification No.2595, dated 27.8.2001. The petitioner, being aggrieved by the said order, preferred an appeal, which was al .....

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ed a proposal for grant of sanction under Section 21(2) of the Act. The competent authority, after considering the matter, granted permission by its order dated 7.11.2005 on the basis of which a consequential notice under Section 21 of the Act was issued on 8.12.2005. The petitioner, being aggrieved, by the order sanctioning permission to reopen the assessment proceeding under Section 21 of the Act and the consequential notice, has filed the present writ petition. The submission of the learned c .....

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mounted to a change of opinion. On the other hand, Sri Tripathi, the learned counsel for the Department, submitted that there is no discussion in the assessment order indicating with clarity that shampoo was taxable under Notification No.101, dated 15.1.2000 and that reasons to believe indicated in the order of the competent authority was explicit for reopening the assessment proceeding on account of the wrong charging of the rate of tax. It was urged that since lower rate of tax was charged by .....

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goods Point of tax Rate of tax percentage 1 2 3 4 48 Washing soaps and other materials used for washing purposes M or I 8.00% On the other hand, the notification relied upon by the State is Entry No.63 of the Notification No.100, dated 15.1.2000. For facility, the extract of the said Notification is extracted hereunder:- Sl. No. Description of goods Point of tax Rate of tax percentage 1 2 3 4 63 Soaps and other washing soaps. M or I 12.00% In Sarin Chemical Laboratory vs. Commissioner of Sales T .....

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sed not only for washing hair but, even for clothes and for utensils and has relied upon the decision of the Supreme Court in Sarin Chemical Laboratory (supra). We are, however, not impressed with the submission of the learned counsel for the petitioner, namely, that shampoo which the petitioner was importing could also be used for any other purpose other than washing hair. The petitioner in paragraph 4 of the writ petition has categorically asserted that he was selling the shampoo, which was us .....

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