TMI Blog2018 (3) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... , the learned Commissioner under Section 59(4) of the Act - petition disposed off. - W.P.Nos.24507–24508 OF 2016 (T-RES) & W.P.Nos.31496 – 31517 OF 2016 - - - Dated:- 16-1-2018 - Dr. VINEET KOTHARI J. ORDER Mr. R. Dakshina Murthy, Advocate for Mr.Naveen Kumar K.S., Advocate for Petitioner. Mr. T.K. Vedamurthy, A.G.A. for Respondents. The petitioner M/s. Kisankraft Machine Tools Pvt. Limited has assailed the impugned Re-assessment Order, Annexure-L dated 30.1.2016 under Section 39(1)(a) for the tax period imposing 5% VAT under the provisions of the KVAT Act, 2003 (Act) on the sale of Manually Operated Sprayers , which are used for spraying the fertilizers and chemicals on the crops and which Sprayers are sold by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but since for the commodity in question, viz., manually operated sprayers are concerned, there is no clarification available from the side of the learned Commissioner under Section 59(4) of the Act nor manually operated sprayers are separately dealt within the Notification dated 31.3.2010, hence, the present Writ Petitions have been filed by the petitioner assessee assailing the Re-assessment Orders passed by the respondent Assessing Authority. 5. Mr.T.K.Vedamurthy, the learned Additional Government Advocate appearing for the Revenue, however, supported the impugned orders on the ground that the term Agricultural Sprayers without any distinction of they being manually operated or power operated would attract 5% rate of tax in ter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the execution of this Act, shall observe and follow such administrative instructions as may be issued to them for their guidance by the Additional Commissioner or Joint Commissioner within whose jurisdiction they perform their functions. (4) Without prejudice to the generality of the foregoing power, the Commissioner may, on his own motion or on an application by a registered dealer liable to pay tax under the Act, if he considers it necessary or expedient so to do, for the purpose of maintaining uniformity in the work of assessments and collection of revenue, clarify the rate of tax payable under this Act in respect of goods liable to tax under the Act, and all officers and persons employed in the execution of this Act shall obser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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