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2015 (8) TMI 1387

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..... r that the material, that was available before this Court in that case was not sufficient to determine the classification of the item and it is therefore, that they have preferred Ext.P13 application before the 2nd respondent for a clarification as regards the classification to be accorded to the item in question - Held that: - the interests of justice would be served by directing the 2nd responde .....

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..... s the KVAT Act ). The issue involved in this writ petition pertains to the classification to be accorded to the drink Appy Fizz that is marketed by the petitioner. The petitioner has preferred Ext.P13 application for clarification, in terms of Section 94 of the KVAT Act, read with Rule 78 of the KVAT Rules, before the 2nd respondent. According to the petitioner, the application for clarificatio .....

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..... ssued to him by the 1st respondent under Section 25(1)/ 22 of the KVAT Act, 2003 proposing an assessment of the sales turnover, by treating the commodity Appy Fizz as a branded aerated soft drink. It is the contention of the petitioner that, if the proceedings pursuant to Exts.P4 for to P12 are allowed to go ahead, without first obtaining a clarification with regard to the classification to be a .....

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..... and circumstances of the case and the submissions made across the bar, I am of the view that the interests of justice would be served by directing the 2nd respondent to consider and pass orders on Ext.P13 application for clarification preferred by the petitioner, within a period of one month from the date of receipt of a copy of this judgment, after hearing the petitioner. It will be open to the .....

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