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TMI Blog2015 (8) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... y relates to such soaps which were used for washing clothes, whereas, as per english version, Washing soaps and other materials used for washing purposes – In light of difference found in English and Hindi version in Entry No.48 of Notification and decision of Supreme Court in Associated Distributors Limited [2008 (5) TMI 394 - SUPREME COURT OF INDIA], Hindi version would prevail – Entry No.48 was with regard to soap which were used for washing clothes – Shampoo, which petitioner was importing and selling, was being used for washing hairs would not be covered under Notification – No error in order of sanction found – Petition dismissed – Decided against Assesse. - Civil Misc. Writ Petition (Tax) No. 382 of 2006 - - - Dated:- 10-8-2015 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority still had doubt as to whether the shampoo imported by the petitioner was taxable @ 8% or 12 % and, accordingly, submitted a proposal for grant of sanction under Section 21(2) of the Act. The competent authority, after considering the matter, granted permission by its order dated 7.11.2005 on the basis of which a consequential notice under Section 21 of the Act was issued on 8.12.2005. The petitioner, being aggrieved, by the order sanctioning permission to reopen the assessment proceeding under Section 21 of the Act and the consequential notice, has filed the present writ petition. The submission of the learned counsel for the petitioner, in short is, that it is a clear case of change of opinion, which is not permissible in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 2 3 4 48 Washing soaps and other materials used for washing purposes M or I 8.00% On the other hand, the notification relied upon by the State is Entry No.63 of the Notification No.100, dated 15.1.2000. For facility, the extract of the said Notification is extracted hereunder:- Sl. No. Description of goods Point of tax Rate of tax percentage 1 2 3 4 63 Soaps and other washing soaps. M or I 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Ki Dar Pratishat 1 2 3 4 63 Kapra Dhone Ka Sabun Aur Dhulai Ki Prayojno Ke Liye Upyog Mey Laya Jane Wala Anya Saman. Ni.Ya.Aa. 8 Pratishat From a perusal of the aforesaid, it is clear, that Entry No. 48 only relates to such soaps which are used for washing clothes. In Commissioner of Trade Tax vs. Associated Distributors Ltd, 2008 NTN (Vol.37)-1, the Supreme Court held, that if any, difference is found in the Notification issued in English and Hindi language, which was issued in the State of Uttar Pradesh and since the official language of the State of Uttar Pradesh is Hindi, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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