TMI Blog2016 (10) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... sing the alternate remedy available under the statute? - order of demand passed without reference to the clarification sustainable? - Held that: - it is apparent that when a clarification had been issued under Section 94 of the Act, the Officer is bound to comply with the same. Merely for the reason that the petitioner had submitted an application for compounding which had been allowed, does not d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013-14. Petitioner is engaged in the trading of photographic papers, films, chemicals. One of the issues relates to a demand for tax on printed digital photo albums. According to the petitioner, the issue had already been decided as per clarification issued by the Commissioner in the matter relating to M/s.Colortone Process Pvt. Ltd. wherein it has been held that the product of the said applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on issued in the matter relating to M/s.Colortone Process Pvt. Ltd. and accordingly rectification application is filed as per Ext.P3 on 11/02/2016 seeking for refund of the amount which is pending consideration. It is, in the meantime, that the proceedings were taken by issuance of notice dated 01/04/2016 under Section 25(1) of the Act, which resulted in Ext.P6 order. 3. Heard Learned counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence Officer the assessee cannot deviate and argue against the compounding. Hence this argument is rejected. Moreover the assessee in this case has not remitted the tax due nor revised the return for 2013-14. 5. Though the learned Government Pleader supports the stand taken by the Officer, it is apparent that when a clarification had been issued under Section 94 of the Act, the Officer is bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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