2005 (10) TMI 526

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..... , who took the chance of applying to the Commissioner under section 4 of the Act, inviting his advance ruling on the scope of exercise of tax liability in respect of the product known as plastic woven sacks. It appears, the Commissioner second respondent did give his ruling which was not to the liking of the petitioner, who on realising that the ruling given has not taken note of certain Governme .....

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..... Learned counsel for the petitioner contends that undoubtedly the Commissioner has jurisdiction to rectify his order or ruling rendered even under section 4 of the Act, as rule 27(Q) covers such a situation also. It is not necessary for me to consider this argument for the reason that the jurisdiction that the petitioner has invoked before the Commissioner is a rectification jurisdiction and un .....

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..... ter the Commissioner has rendered the ruling, petitioner it appears has got wise and he is now seeking to bring it to the notice of the Commissioner regarding the applicability of Government notification for the purpose of claiming this benefit. It is open to the petitioner to seek for another ruling, if so advised, in the context of Government notification the benefit of which notification the pe .....

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