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2016 (3) TMI 884 - KARNATAKA HIGH COURT

2016 (3) TMI 884 - KARNATAKA HIGH COURT - [2016] 92 VST 130 (Kar) - Liability of tax - Narrow woven fabrics - As per 1st clarification dated 03.03.2008, no tax was leviable and product found to be exempted for the purpose of tax and as per 2nd clarification dated 25.06.2012, tax is leviable at the rate of 5% - Commissioner rejected the appeal for no jurisdiction of review - Held that:- the application has been rejected only on the ground the Commissioner has no jurisdiction. Hence, the matter is .....

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rned Advocate appearing for both the sides, the appeal is finally heard. 3. The present appeal is directed against the order dated 25.06.2012 issued by Commissioner of Commercial Taxes (Annexure 'A'), whereby he has clarified that for the product "Narrow Fabrics", the liability to pay tax shall be at 5%. 4. We may record that after the aforesaid clarification, the appellant also moved the Commissioner for review of the clarification contending inter alia that in past, in respec .....

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h, for the very product there are two clarifications: One dated 03.03.2008 and another dated 25.06.2012. As per the earlier clarification dated 03.03.2008 for the very product of "Narrow woven fabrics", no tax was found to be leviable and it was exempted from tax. Whereas, in the second clarification dated 25.06.2012, it is found by the Commissioner that tax is leviable at the rate of 5%. 7. Under these circumstances, it was a case where the matter was required to be considered by the .....

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