TMI Blog2006 (2) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... Counter has been filed and we have heard learned counsel for the parties. The petitioner claims to be dealing with empty gelatin capsules, which according to him are purchased from manufacturers outside the State. Thereafter, they are sold to the local manufacturers of drugs. The petitioner is an assessee of sales tax. For the assessment year 2000-01 he was assessed and the turnover relatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority's order, the assessing authority made the final assessment order charging tax at four per cent. For the year 1999-2000, the assessing authority finalised the assessment levying tax at four per cent. The respondent, however, issued a notice proposing revision of the assessment order on the ground that the empty capsules were taxable at 10 per cent under entry 37 of the First Schedule to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came to the conclusion that the empty capsules would not attract entry 19(iv) of the First Schedule to the Act. The case of the petitioner is that for two years, one year being subsequent and one year being prior to the disputed year, the department agreed with the assessee that the empty capsules would attract tax at four per cent and surprisingly for one year they did not accept what they had a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect to the same commodity. The learned counsel appearing for the petitioner has drawn our attention to a judgment of the Supreme Court reported in Radhasoami Satsang v. Commissioner of Income-Tax [1992] 193 ITR 321. Almost a similar question was before the Supreme Court. In this judgment, it was held by the Supreme Court as follows: We are aware of the fact that, strictly speaking, res jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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