9911796707
TMI Blog2012 (11) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in view of the fact that statutory alternative remedy is available, the petitioner is relegated to the remedy of filing appeal before the appellate authority against the order of assessment. - W.P. (C) Nos. 4071 of 2008 - - - Dated:- 15-11-2012 - ADARSH KUMAR GOEL C.J. AND UJJAL BHUYAN, J. For the Appellant : Dr. A.K. Saraf, Dr. B.P. Todi and Dr. Ashok Saraf, Senior Advocates, Ms. N. Hawelia, A. Nath, A. Todi, D. Baruah, Ms. M.L. Gope, S.K. Agarwal, D.K. Jain and B.K. Barman For the Respondents : R. Dubey, Standing Counsel, Finance, ORDER :- The order of the court was made by UJJAL BHUYAN J.- This order will dispose of W.P. (C) Nos. 4833 of 2010, 3759 of 2010, 1614 of 2009, 3974 of 2010, 3975 of 2010, 3976 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g wet dates as exempted item, being fresh fruit and hence not liable to tax under the AGST Act. But the assessing authority did not accept the contention of the petitioner and instead treated wet dates as a taxable item vide orders of assessment dated March 31, 2003. The petitioner filed appeals against the aforesaid orders of assessments before the appellate authority, who by order dated August 31, 2004 set aside the assessment orders and remanded the matter back to the assessing authority for making fresh assessment after giving opportunity of hearing to the petitioner and also after obtaining fresh clarification from the Ministry of Food Processing, Government of India. On remand, the assessing authority passed fresh assessment orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gment in the case of Sait Rikhaji Furtarnal v. State of Andhra Pradesh [1992] 85 STC 1 (SC) was referred to. The Commissioner, therefore, declared that wet dates are processed fruit and the assessing authority was requested to take necessary action accordingly. The assessing authority thereafter, completed the assessment of the petitioner for another assessment year, i.e., the assessment year 2005-06. By the assessment order dated January 27, 2009, the assessing authority treated wet dates as preserved fruit and taxed accordingly. The assessment was based on the clarificatory note of the Commissioner dated July 27, 2007. Aggrieved, the petitioner has filed the present writ petition challenging the legality and correctness of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... standing counsel, Finance Department, on the other hand, submits that the petitioner has sought to invoke the writ jurisdiction of this court against an order of assessment in respect of which statutory alternative remedy of appeal is available. On the merits, he, however, supports the view taken by the Revenue authorities. We have heard the submissions made by the learned counsels for the parties. The question whether wet dates (khajoor) is required to be treated as a fresh fruit, in which case the dealers would get benefit of tax exemption, or as a processed fruit, in which case it will be a taxable item, would require adjudication. It would be a fact-finding exercise where various aspects would have to be gone into. A petition unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
