9911796707
TMI Blog2013 (4) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... AT Act and it is up to the petitioner to make an application to the authority and if such an application is made, it is up to the authority to issue appropriate clarification in the manner as laid down in the Act. It will be open to the petitioner to make such an application and if such application is made within 10 days from today, the authority under Section 94 of the KVAT Act will consider t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2010 and the samples of the ropes dealt with by him were taken. 3. Thereafter he was issued Exts.P1,P1(a) and P1(b) pre- assessment notices, for the assessment years 2005-2006, 2008-2009 and 2009-2010. On receipt of notices petitioner filed Ext.P2 series of applications before the first respondent contending that the item in question is fishing rope coming under HSN Code No.5607.49.00 and not u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities. There is a further prayer to direct the respondents to keep the assessment proceedings pursuant to Exts.P1,P1(a) and P1(b) in abeyance until the analysis is completed and the details are obtained. 5. According to the petitioner, in a proceedings of the assessment the first respondent is bound to conduct enquiry which has to be in compliance with the principles of natural justice and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the constitution of an authority consisting of 3 officers in the rank of Joint Commissioner or Deputy Commissioner nominated by the Commissioner for issuing clarification on disputes which are included in Section 94 (1) (a) to(e). Section 94(1)(d) provides that if any dispute arises, as to whether for the purpose of this Act, any tax is payable in respect of the any sale or purchase or if tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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