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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.

2007 (4) TMI 728 - Karnataka High Court

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 a .....

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sing authority had rejected the claim of the petitioner that the product which the petitioner deals with is liable to tax at 4% in terms of Entry [new entry 23] of the third schedule to the Act. The assessing authority obviously not agreed to this cl .....

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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 th .....

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ecific and not as a general commodity but as specific entry i.e. entry No 16 [new entry No 23] and therefore the authority ought to have accepted the claim of the petitioner to treat the product as insecticide . 4. The alternative submission is that .....

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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 itsel .....

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ssing authority had proceeded on its own, it is the proper course of action, as had been enunciated by this court in several ruling that the assessing authority being a quasi-judicial authority it has to apply its mind on its own and not on the circu .....

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or this court to go into this aspect of the matter on the ground a similar assessee had obtained such an order as of now in writ jurisdiction. Petitioner can either rely upon such ruling before the appellate authority or if the petitioner is so advis .....

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