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TMI Blog2013 (7) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Pandey, learned counsel appearing for the respondents. Petitioner is manufacturing and dealing in Lizol (Floor Cleaner) Harpic (Toilet Cleaner). According to the petitioner the aforesaid two products are taxable as pesticides whereas the authorities are treating them as unclassified items and taxing them at higher rates on the basis of an order passed by the Commissioner of Sales Tax. The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sticides, therefore the assessment of tax as unclassified items is patently illegal. Moreover, the decision of the Commissioner in the matter of M/s. India Distributors has been held to be not binding upon the petitioner by the interim order of the Division Bench decision of this Court dated 19.10.2012 passed in the writ petition no. 1176 of 2012 of the petitioner itself in relation to the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered at the time of hearing. The Court is conscious that the order impugned is primarily an interlocutory order and that the rights of the petitioner are yet to be considered by the tribunal in appeal but nonetheless under the facts and circumstances of the case, the said order appears to be cryptic for non consideration of the two decisions of the High Courts which clearly covers the field ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier, the disputed amount of tax for the assessment year 2008-09 shall not be realized from the petitioner subject to deposit made or security furnished pursuant to the order of the first appellate authority.
It will be open for the petitioner to decide the appeal itself within the above time.
The writ petition is disposed of with the above observation and directions. X X X X Extracts X X X X X X X X Extracts X X X X
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