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M/s Ashok Agencies Versus State of Karnataka Bangalore And Commissioner of Commercial Taxes Bangalore Deputy Commissioner of Commercial Taxes Audit-43 DVO-4 And Deputy Commissioner of Commercial Taxes Bangalore.

Writ Petition No. 5507 of 2007 (T-RES) - Dated:- 2-4-2007 - Mr. D V Shylendra Kumar For the Petitioner : Sri. G Sarangan, Senior Counsel for M/s Rabinathan & M Thirumalesh, Advs For the Respondent : Ms Niloufer Akbar, AGA ORDER Writ petition by an assessee-dealer under the provisions of the Karnataka Value Added, 2003 [for short, the Act], who is aggrieved by certain orders of assessment and penalties levied in exercise of the powers under Section 39(1) of the Act. 2. For doing so, the asses .....

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for the petitioner has put forth two contentions. It is firstly urged that the petitioner is not availing of normal statutory remedy for the reason that the assessing authority in passing the impugned orders has only followed a circular issued by the Commissioner, a copy of which is produced at Annexure-E to the writ petition; that the validity of this circular is also questioned in this writ petition; that such products are to be treated as Insecticides and not as a general commodity but as sp .....

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rguments though attractive are only to be rejected for the reason that the assessing authority does not rely upon any circular of the Commissioner for the passing the assessment orders. A perusal of the orders makes this clear. If the authority itself has not relied upon such a circular and has given an independent reasoning for holding that the product is assessable at 12.5%, it cannot be assumed that the assessing authority must have followed the ruling of the commissioner. In fact if the asse .....

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