9911796707
TMI Blog2018 (3) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... used for spraying the fertilizers and chemicals on the crops and which Sprayers are sold by the petitioner - assessee. 2. The Assessing Authority appears to have relied upon the Notification No.FD 82 CSL 10(III) dated 31.3.2010 , whereby, the State Government has reduced the rate of tax w.e.f. 1.4.2010 to five per cent on "Agricultural Dusters, Sprayers, Sprinkler and Drip Irrigation Equipment and their parts and accessories", whereas, the learned counsel for the petitioner, Mr.R.Dakshina Murthy has argued before this Court that First Schedule to KVAT Act, 2003 exempts from tax "Agricultural implements manually operated or animal driven". 3. He has further drawn the attention of the Court towards Clarification Order No.CLR.CR.33/ 10-11 v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of they being manually operated or power operated would attract 5% rate of tax in terms of the Notification dated 31.3.2010. 6. Having heard the learned counsels for the parties, this Court is satisfied that the said question need not be straightaway decided by this Court, as there is no sufficient material on record to embark upon such enquiry as to the nature of commodity dealt with in the present case or decide the question of interpretation about the said commodity falling under the Entry described in the Notification dated 31.3.2010 as "Agricultural Sprayers" or "Manually Operated Agricultural Implements" covered by First Schedule of the Act. Such question deserves to be first decided by the Head of the Department, viz., the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cers and persons employed in the execution of this Act shall observe and follow such clarification. (5) No such application under sub-section (4) shall be entertained unless it is accompanied by proof of payment of such fee, paid in such manner, as may be prescribed. 7. The very purpose of enactment of Section 59 of the Act is for general guidance and uniform application by the Assessing Authority of the Department and there is no restriction on the Commissioner to decide such questions, even though the assessment orders have been passed or re- assessment proceedings are pending. 8. Thus, the petitioner - assessee has an option of either assailing the impugned Re-assessment Orders in the regular course in the appellate channel and remedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
