2019 (3) TMI 546

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - Classification of goods - water and sanitary equipment - whether classified under entry 3(2) of Schedule III, appended to the KVAT Act, 2003, attracting tax at 4 or 5 per cent or under entry 101 of SRO 82 of 2006, attracting 12.5 per cent? - Held that:- The petitioner may have a good case on merits. That does not mean that we should ignore the statutory remedies available before its knocking the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... so, the petitioner has sought the articles it trades in to be classified under entry 3(2) of Schedule III, appended to the KVAT Act, 2003, attracting tax at 4 or 5 per cent. 2. But the Revenue, on the other hand, wanted it to be treated as articles of brass under entry 101 of SRO 82 of 2006, attracting 12.5 per cent. After providing an opportunity of hearing to the petitioner, the assessing au .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in 2006, through Ext.P3, the then Commissioner clarified this issue. But later, when the successor officer tried to trifle through the Ext.P4 with that clarification, this Court in Ext.P5 judgment has upheld the Ext.P3. According to the learned counsel, under these circumstances, the respondent authorities ought not have restored the department's plea, already rejected as set out in Ext.P4. F .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X