2011 (9) TMI 560

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..... his is a matter which would have to be determined either in assessment proceedings or if an application for a determination to that effect is made to the Commissioner of Sales Tax. - Writ Petition No. 1463 of 2011 - - - Dated:- 22-9-2011 - D. Y. Chandrachud, A. A. Sayed, JJ. P. C. Joshi instructed by Piyush Shah for the Petitioner Vinay A. Sonpal, A Panel Counsel for the Responden .....

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..... icers subordinate to him for carrying out the purposes of this Act, and such authorities and officers shall observe and follow such instructions and directions of the Commissioner:- Provided that, no such instructions or directions shall be issued,- (i) so as to require any authority to pass a particular order or to dispose of a particular case in a particular manner; or (ii) so as .....

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..... ny particular case. The petitioners contend that wall paper falls within the description of the tariff entry paper (entry 70 of Schedule C to the MVAT Act 2002). Entry 70 of Schedule C is entitled paper, newsprint, paper board, waster paper, computer paper, stationary of all types, carbon paper and ammonia paper . Whether wall paper would amount to paper within the meaning of entry 70 of Sch .....

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