9911796707
TMI Blog2019 (1) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... eep Huilgol, Adv.) Respondents (By Sri. T.K. Vedamurthy, AGA) ORDER Both these petitions are taken up together in view of the fact that the parties are the same and common facts and law arise for determination. 2. Heard Sri. K.P. Kumar, learned Senior counsel for the petitioner and learned AGA. 3. Though the petitioner has raised several issues, learned Senior counsel wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Punjab Value Added Tax Act, 2005. 5. Learned Senior counsel would contend that the reliance by respondent No.1 on the ruling of the Hon'ble Apex Court rendered in the case stated supra is misplaced and is inapplicable to the facts in the instant case. He would further submit that the Government by notification dated 31.03.2015 in exercise of the power conferred in it under sub-Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxes are to be charged at the rate of 5.5.% is the Mobile Phone Charger, irrespective of the fact whether it is sold along with the Mobile Phone in sealed pack or otherwise. 6. If the notification dated 31.03.2015 and the Circular are read in conjunction, it is apparent that there is no doubt that the State Government has reduced and fixed the rate of tax to 5.5% from the earlier rate of 14.5% w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he officers of the Department are bound by the notification issued from time to time by the State Government and the Circulars emanating from the Department. 12. The reasoning at paragraph No.14(c) is unsustainable and the reliance on the ruling of the Hon'ble Apex Court in the case of State of Punjab is clearly misplaced. The respondent No.1 appears to have misread the issue on hand and failed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Authority for re-assessment in the light of the notification bearing No.FD 40 CSL 2005 (III) dated 31.03.2015. It is clarified that the instant order is in the light of the notification and in respect of the assessment order post the notification only. This order does not in any way pronounce on the merits of the issue and contentions raised by the petitioners more particularly at pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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