TMI Blog2018 (1) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... J. Mr. Manjunath B.K. Adv. for Petitioner Mr. T.K. Vedamurthy, AGA for Respondents ORDER 1. The petitioner is aggrieved by the impugned Notice dated 17.11.2017 issued to him under Section 39(1) of the KVAT Act, 2003 and re-assessment for the year 2014-15 under the provisions of the said Act. 2. The petitioner deals with the "Corrugated Pre- painted Galvanized Roofing Metal Sheets". The order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds, rods, squares, flat, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths; (vi) sheets, hoops, strips and skelp, both black and galvanized, hot and cold rolled-plain and corrugated, in all qualities, in straight lengths and in coil form, as rolled and in riveted condition". 5. From a bare perusal of the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the petitioner to contend before the Assessing Authority in pursuance of the reassessment notice issued to him that the commodity in question would fall under Section 14(vi) of the CST Act, 1956 and not under Section 14(iv) of the CST Act, 1956 and it is for the Assessing Authority to decide such contention in accordance with law. 7. Since all these contentions and aforesaid remedies are sti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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