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2011 (9) TMI 560 - HC - VAT and Sales Tax


Issues: Validity of trade circular dated February 3, 2010 clarifying types of paper under entry 70 of Schedule C to the Maharashtra Value Added Tax Act, 2002.

The High Court of Bombay deliberated on the challenge posed by the petitioner against a trade circular issued by the Commissioner of Sales Tax on February 3, 2010. The circular in question withdrew two earlier circulars and specified that certain types of paper fall under entry 70 of Schedule C to the Maharashtra Value Added Tax Act, 2002. The court examined the powers of the Commissioner as outlined in section 10(10) of the Act, emphasizing that while the Commissioner can issue instructions and directions to subordinate officers, such directives cannot mandate a specific order or interfere with the discretion of appellate authorities. The court highlighted that the determination of whether wall paper falls within the description of the tariff entry paper under entry 70 of Schedule C is a matter to be decided in assessment proceedings or upon application to the Commissioner of Sales Tax. The judgment clarified that the impugned circular should not be considered binding or conclusive on the quasi-judicial functions of the competent authority. The court refrained from expressing an opinion on whether wallpaper falls within the scope of entry 70 of Schedule C, leaving the issue to be resolved in appropriate proceedings under the Act. Consequently, the petition was disposed of with the aforementioned clarification.

 

 

 

 

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