9911796707
TMI Blog2005 (8) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... April 22, 1999 passed in revision No. 7/99/Prantiya (annexure C) by Deputy Commissioner, Commercial Tax, Ratlam, which in turn arises out of an assessment order dated August 31, 1998 (annexure B), passed by the Assistant Commercial Tax Officer, Ratlam. Petitioner, a dealer, is engaged in business of sale of lime, cement pipes, etc. An assessment order was passed for the period in question (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for claiming concessional rate of tax and secondly, the purchaser does not hold requisite certificate as contemplated under section 16 ibid. By order dated March 31, 1998 (annexure B) the contention of AO prevailed and accordingly, the impugned transaction which was initially taxed at the rate of four per cent was withdrawn and instead it was taxed at the usual rate applicable, thereby calling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... KN 69, contended that once the petitioner, i.e., dealer submits/furnishes the requisite declaration in assessment proceedings needed for claiming concessional rate of tax mentioning therein the information, then, in such event, they become entitled to claim the benefit of concessional rate of tax. According to learned counsel, it is not necessary for the dealer to make any roving inquiry about the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, then the concerned legal provisions such as sections/rules and then take note of the submission of the petitioner and then decide the case after taking into consideration the case law governing the controversy laid down by the apex court and High Court. Needless to observe, reasons for accepting or rejecting the conclusion has got to be mentioned in the order so as to make the order in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, dated April 22, 1999 (annexure C), passed by respondent No. 3, i.e., Deputy Commissioner, Commercial Tax, Ratlam is set aside. The case, i.e., revision is remanded to respondent No. 3 for deciding the same on merits within 6 months on all the questions urged by the petitioner which are taken note of supra, after affording an opportunity to the petitioner. No costs. Certified copy within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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