9911796707
TMI Blog2017 (8) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... following facts. Petitioner, a proprietary concern, is a registered dealer and engaged in the manufacture of High Glass Putty; Frosted Designs on Glass and Plastic Aluminium Composite, Laminated Panel Sheets. For the assessment year 2008-2009, it was assessed to VAT @ 4% as per Entry 36A of Part-II of Schedule-II on Aluminium Composite Panel. The said assessment was reopened under Section 21(1) of the VAT Act on the ground of short levy of Tax on Aluminium Composite Panel, which was liable to be taxed under residuary entry @ 12.5%. Accordingly, reassessment was framed raising an additional demand of Rs. 5,81,234/- on account of difference in the rate of tax. The matter was carried in appeal to Dy. Commissioner (Appeal) who deleted the levy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2006)-w.e.f. the 31st March, 2006 *3A. Appellate Authority The State Government may, by order, appoint any officer not below Deputy Commissioner of Commercial Tax as Appellate Authority. * Inserted vide MP Vat (Amendment) Act, 2006 (No.12 of 2006)-w.e.f. the 31st March, 2006 46 : Appeal(1) Any dealer or person aggrieved by an order passed under this Act, by any officer specified in clause (c) to (f) * of sub-section (1) of section 3 may, in the prescribed manner, appeal against such order to the Appellate Authority: *clause (b) omitted vide MP Vat (Amendment) Act, 2006 (No.12 of 2006)- w.e.f. the 31st March, 2006 47 : Power of revision by Commissioner (1) The Commissioner on his own motion may call for the record of the proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. 6. In view of the foregoing discussion, in the back drop of statutory provisions, we have no hesitation to answer the question in favour of the petitioner and against the revenue. Even otherwise, it is well established that every taxing statute must be read according to the natural construction of its words. It is now well established that if a person sought to be taxed comes within the letter of the law, he must be taxed. On the other hand, if the revenue is to recover tax, cannot bring the subject within the letter of law, the subject is free, however apparently within the spirit of law the case might otherwise appear to be. 7. The up shot of whole discussion is that the impugned show cause notice dated 09.01.2014 (Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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