9911796707
TMI Blog2016 (2) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 30.01.2014. The order of Hon'ble Apex Court is quoted here-under:- "1 After arguing the matter for quite some time, Shri S. Ganesh, learned Senior Counsel appearing for the appellant, on instructions, seeks permission of this Court to withdraw the appeal, which liberty to file an appropriate Review Petition before the High Court. 2. Permission sought for is granted and the Civil Appeal is disposed of as withdrawn. 3. We grant one week time to the appellant to file appropriate Review Petition before the High Court. If such a Review Petition is filed, we request the High Court to decide the same on merits without reference to the period of limitation. Ordered accordingly." The issue in this matter was with regard to the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has laid down that in order to improve quality of the milk by mixing powder in it the nature of goods shall not change and milk shall remain only milk. It has also been mentioned in the application that in the cases covered by the aforesaid judgments the Trade Assessing Officers at other places are not imposing tax but in regard to flavoured milk, officers of Ghaziabad have their doubts. You have mentioned in your aforesaid letter that in district Aligarh, Kanpur, Agra and Lucknow etc. the officers are allowing tax exemption on flavoured milk and have recommended that it will be appropriate to take a decision in the light of judgments rendered in the cases of Sarvashri Nainital Milk Produce Cooperative Federation and Sarvashri Neera Drinks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not dispute the existence of this circular. It is well settled law that the circulars issued by the department are binding on it. According to the circular flavoured milk reaches best quality of being milk and does not cease to be milk and is to be taxed as such. It is the contention of the learned Counsel for the assessee that the benefit of this circular has been given in other districts to various dealers. The matter, therefore, requires reconsideration by the Tribunal. The Tribunal may re-decide the matter after hearing both parties and after taking into consideration the circular dated 27.11.2002 and whether it applies to the dealer too or not. The Tribunal may allow both sides to produce such materials as may be necessary to estab ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
