9911796707
TMI Blog2016 (4) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... daram ORDER The petitioner has filed the above writ petitions to issue Writs of Certiorari to call for the records relating to the impugned Orders passed by the first respondent in CST/638530/2011-12 dated 28.12.2015 for the Assessment Year 2011-2012 and CST/638530/2012-13 dated 31.12.2015 for the Assesssment Year 2012-2013 and quash the same. 2. It is the case of the petitioner tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exemption is statutorily available to them. 5. In the notice dated 30.11.2015, the first respondent granted personal hearing to the petitioner and the petitioner also filed their written submissions before the first respondent. Subsequently, by Orders dated 28.12.2015 and 31.12.2015, the first respondent held that the petitioner is liable to pay the tax at the rate of 14.5%. 6. In the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; By Notification dated 12.07.2011, the rate of tax in respect of Acids and Chemicals, was increased from 4% to 5%. The learned counsel also submitted that alternatively, under Entry 67 of the First Schedule, the petitioner is entitled for exemption, however, the product viz., "Fungicides" shall not come within the meaning, as stated by the respondents in their counter. Further, the learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents and hence the first respondent had rightly passed the impugned orders. The learned Additional Government pleader also submitted that the product of the petitioner shall come within Entry 69 part "C" of the First Schedule. 9. However, on perusal of the impugned orders, passed by the respondents, I am of the view that in the interest of justice, the petitioner can be given an opportuni ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
