TMI Blog2018 (2) TMI 1604X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Commercial Taxes under Section 59(4) of the KVAT Act, 2003, it is clear that the said Commissioner has not considered the effect of Section 14(vi) of the CST Act, 1956 at all and therefore, whether the commodity dealt with by the petitioner would fall under clause (vi) or not, was not an issue before the Respondent-Commissioner of Commercial Taxes. If the said order passed by the Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teel sheets to its customers under invoices Annexure-B, C and D. On that he was proposed to pay tax at 4%, 2% and 5% respectively. The 1st respondent under Annexure-A dated 1.3.2017 acting under section 59(4) of Karnataka Value Added Tax Act issued clarification to the following effect. It is clarified that Pre-painted Galvanized Steel Metal Sheets are liable to tax at 14.5% under section 4(1)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured. 7. In M/s.Karthik Roofing s case referred to supra this Court has held that the writ petition is premature. It is useful to extract the relevant paragraphs of the said judgment which are as follow s: 5. From a bare perusal of the order passed by the Respondent-Commissioner of Commercial Taxes under Section 59(4) of the KVAT Act, 2003, it is clear that the said Commissioner has not con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 still available to the petitioner, it is considered premature for this Court to interfere in the matter. 8. The writ petition is accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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