TMI Blog2019 (11) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... y is independent and is separately notified in that regard. The commodities being taxable @12.5%, there is no merit in the submission advanced by learned counsel for the assessee. Also, it has been submitted that the bolders supplied by the assessee were of size less than 90 mm. Therefore, it was taxable @ 4%. It is contended that, that issue has not been decided by the Tribunal - However, peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee against the order of the Commercial Tax Tribunal, Varanasi dated 03.10.2012 passed in Second Appeal No.105 of 2012 for A.Y. 2008-09 (UP). By that order, the Tribunal has dismissed the assessee's appeal and upheld the order passed by the first appeal authority who had affirmed the assessment order. 3. Briefly, during the assessment year in question, the assessee was engaged as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. For the purposes of deduction of tax at source, lower rates are prescribed, whereas the rate of tax on commodity is independent and is separately notified in that regard. The commodities being taxable @12.5%, there is no merit in the submission advanced by learned counsel for the assessee. 6. Last, it has been submitted that the bolders supplied by the assessee were o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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