2013 (3) TMI 569

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..... itioner as although this is purely a legal question and should be decided as a preliminary issue, but assessing officer will not decide it as a preliminary issue and will decide along with main case. Since, prima facie, it appears to be a legal question and in case the objection is allowed, then notice is liable to be consigned to record or discharged, therefore, it will be proper for the conc .....

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..... xtended warranty' as well as 'logistic charges' is not subject to tax, therefore, notices are without jurisdiction. 4. I have considered the submissions of learned counsel for the petitioner. 5. The objection, that turn over relating to 'extended warranty' and 'logistic charges' is not subject to tax, should be taken initially before the same authority, who has issued notice to petitioner. The .....

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