TMI Blog2018 (1) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... declared goods or not? - Held that: - it is open to the petitioner to seek requisite clarification from the Respondent-Commissioner of Commercial Taxes himself with regard to the effect of clause (vi) of Section 14 of the CST Act, 1956 in the first instance - petition disposed off. - Writ Petition Nos. 56388/2017 & 56464/2017 (T-RES) - - - Dated:- 15-12-2017 - Vineet Kothari, J. Mr. Manju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the commodity dealt with and sold by the present petitioner falls under the category of Declared goods under Section 14(vi) of the Central Sales Tax Act, 1956. 4. The relevant clauses (iv) and (vi) of Section 14 of the CST Act, 1956 are quoted below for ready reference:- 14. Certain goods to be of special importance in inter-State trade or commerce.- (iv) steel bars (r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Respondent-Commissioner of Commercial Taxes is the cause for issuing reassessment notice against the petitioner in the present case, it is open to the petitioner to seek requisite clarification from the Respondent-Commissioner of Commercial Taxes himself with regard to the effect of clause (vi) of Section 14 of the CST Act, 1956 in the first instance. It is equally open to the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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