9911796707
TMI Blog1997 (9) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... er tax has to be collected in respect of these items as unclassified items. 2.. For the years 1982-83 to 1984-85 originally assessment orders were issued on March 12, 1987, June 29, 1985 and May 20, 1986 respectively treating the commodities as unclassified items. Later, the assessing authority invoked its powers under section 19 of the Kerala General Sales Tax Act, 1963 and rectified assessment orders were issued treating the above commodities as items coming under entry 72 as classified items. For the year 1985-86 even the original assessment was on the basis that these commodities would come under entry 72, appeals filed by the assessee were dismissed by the first appellate authority under a common order dated June 16, 1990 relying on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority has also not properly appreciated the question involved. The learned Government Pleader points out that some of the items included in entry 72 are wood preservative oils. Entry 72 reads as follows: Sl.No. Description of goods Point of levy Rate of tax 72. Paints, colours lacquers, varnishes, pigments, polishes, indigo, enamel, putty, bale oil, turpentine oil and thinners. At the point of first sale in the State by a dealer who is liable to tax under section 5. 10 Turpentine oil can be used as a wood preservative oil. Apparently one of the major constituents of the product dealt with by the assessee is turpentine oil. But what exactly is the ratio between the constituents has not been examined. The assessing authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment Pleader is that the commodity would come within item 172 of the First Schedule. According to the learned Government Pleader, rosin and rosin oil are one and the same and therefore there is no justification in including it among unclassified item. But on this aspect also there was no proper consideration by the authorities for identifying the commodity. He, therefore, submits that the matter has to be remanded back for fresh consideration by the assessing authority. It is for the assessee to satisfy the assessing authority that going by the constituents of the commodity, wood preservative oil, it would not come within entry 72 or 56G and that the rosin oil would not come within entry 172 or entry 72. 5.. The learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e material thus supplied by the assessee and also on the basis of scientific material and the understanding of the commodity in the commercial world. We therefore set aside the orders passed by the Tribunal as well as the first appellate authority and remand the matter for fresh consideration by the assessing authority in the light of the observations contained in this judgment. The assessing authority will issue notice and give proper opportunity to the assessee to produce sufficient materials in support of its contention. After reconsidering the entire matter, as directed in this judgment, modification if necessary can be made by the assessing authority in the assessment orders for the years 1982-83 to 1985-86. The tax revision cases ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
