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TMI Blog2008 (7) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... akes" is "kachri" and, therefore, exempt or is an unclassified item shall obviously be gone into by the assessing authority while framing the assessment order. The Tribunal, to safeguard the interest of the Department, has provided in its order that sample of the goods in question be preserved for the purposes of final assessment. The Tribunal has refrained itself, and rightly so, from making any comment about the taxability of the goods in question. The Tribunal has rightly observed that a dispute about the rate of tax can be properly adjudicated in a regular assessment proceeding and not in an ancillary or incidental proceeding such as under section 48(7) of the U.P. Value Added Tax Act. There appears to be no legal infirmity in the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in giving direction for release of the goods without any demand of security whereas the imported goods are liable to tax and not exempted under Schedule I of the Value Added Tax Act? It arises out of the proceeding seizing the goods (maize flakes) of the dealer-opposite party which were loaded in truck No. U.P-78-BN-4218. These goods were seized under section 50 of the Act by the Assistant Commissioner (Incharge), Commercial Tax, Sahayata Kendra Raksa, Jhansi and by the order dated April 26, 2008 security to the tune of Rs. 26,450 was demanded. On verification of the goods in the vehicle, it was found that the dealer-opposite party is importing maize flakes (makka poha) for sale/ manufacturing purposes as a non-taxable item claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer at the time of framing of the assessment order. The said issue cannot be adjudicated at this stage and the Tribunal has taken care of the interest of the Revenue by ordering that a sample of the goods in question be preserved. He further submits that in the case of the dealer-opposite party, the Trade Tax Tribunal Bench-1, Kanpur in Second Appeal No. 756 of 1995 for the assessment year 1990-91 by the order dated January 29, 2007 has already held that makai ka poha is covered by notification dated January 31, 1985 at serial No. 5 and is included in the category of kachri , a non-taxable item. The said order has attained finality as it was not challenged further by the Department by way of revision or otherwise. Considered the respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved that a dispute about the rate of tax can be properly adjudicated in a regular assessment proceeding and not in an ancillary or incidental proceeding such as under section 48(7) of the U.P. Value Added Tax Act. There appears to be no legal infirmity in the order of the Tribunal on this score. By way of clarification it is added that release of the goods and setting aside of the seizure order will not in any manner be construed as an order holding that maize flakes is a non-taxable item and is included in kachri . The said point shall be open for adjudication by the authority concerned in appropriate proceeding. There is no merit in the revision. The revision is dismissed. No order as to costs. - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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