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2016 (7) TMI 1017 - ANDHRA PRADESH HIGH COURT

2016 (7) TMI 1017 - ANDHRA PRADESH HIGH COURT - [2016] 88 VST 353 (T&AP) - Rate of VAT - The assessing authority merely holds that bio toilets do not come under the category of rail coaches. No reasons are assigned as to how the assessing authority has come to the conclusion that these bio toilets do not fall under the said category. The assessing authority exercises quasi-judicial powers, and is obligated to assign reasons for arriving at any decision. No order of assessment can be passed on th .....

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isposed of at the stage of admission. The order under challenge in this writ petition is the assessment order passed by the assessing authority (first respondent herein) on October 28, 2015, levying tax at 14.5 per cent. on the sale of bio toilets to the Indian Railways, on the ground that the assessee had not furnished a declaration in form C or form F or the certificate in form E-II. Dr. S. R. R. Viswanath, learned counsel for the petitioner, would submit that the requirement of submitting a d .....

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under entry 51 of the Fourth Schedule to the A. P. Value Added Tax Act, 2005 (for short, "the VAT Act"), the goods can be subjected to tax only at five per cent. and not treated as "general goods", under the Fifth Schedule which are liable to tax at 14.5 per cent. Entry 51 of the Fourth Schedule to the VAT Act reads as "Rail coaches, engines and wagons". The contention of the petitioner is that these bio toilets are supplied exclusively to the Indian Railways; and .....

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