2013 (1) TMI 380

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4.5%, under Entry 69 of Part C of the First Schedule of the act – Commercial Tax Officer had passed the proceedings by way of a clarification - Opportunity of being heard - Held that:- No opportunity of personal hearing had been given to the petitioner before the impugned proceedings had been passed by the second respondent, on 27.7.2012. Therefore, it appropriate to set aside the impugned proceed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1956. The petitioner is a manufacturer of hydraulic equipments used for various applications. While so, the petitioner had submitted a letter, dated 6.3.2012, seeking clarification, on payment of the applicable fee, for the coconut plucking equipment in question. However, the Commercial Tax Officer, the second respondent herein, had passed the impugned proceedings, dated 27.7.2012, in D.Dis.Acts .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rules. He had further submitted that the clarification issued by the second respondent is binding on the petitioner and it is final. 5 In view of the said submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents, and on perusal of records available, it is seen that no opportunity of personal hearing had been given to the petitioner before the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X