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TMI Blog2020 (4) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... prawn hatcheries and shrimp culture. The order of the Assessing Authority is completely bereft of any facts at all in support of his conclusion adverse to the petitioner and reliance is placed solely on the clarification issued in the case of the third party dealer. Mr.Hariharan requests that the matter may be remanded back for de novo consideration - there are no reason to accede to this requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that the same would fall under the categories of aqua feed/bacterial culture/organic manure. The petitioner has produced a certificate issued by the Principal Secretary and Head, Fisheries Research Station, Acharya N.G.Ranga Agricultural University, Kakinada, Andhra Pradesh, which specifically refers to the following products 1. Bio Marine, 2. Ecornax, 3. Zoonami, 4. Promarine, 5. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule to the Act. The Entry reads as follows: 'Entry 7. Bacterial culture for agricultural purpose, organic manures and all kinds of seeds including green manure seeds, excluding oil seeds those described in Second Schedule.' 4. The Assessing Authority after considering the claim of exemption proceeded on the basis of a clarification issued by the Commissioner of Commercial Taxes in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dule, which is patently incorrect insofar as there is no 11th Schedule to the Act at the relevant point in time. Mr.Hariharan, learned Government Advocate refers to Entry 40 of the First Schedule to the Act, which is a residuary entry taxing 'all other goods not specified elsewhere in any of the schedules' at the highest rate of tax. 6. On a careful analysis of the product description p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the asking, particularly when the order of assessment reveals no examination of facts or application of mind, for that matter at the original instance. Fortunately the assessee has placed on record the relevant facts that are uncontroverted by the respondent and have hence been taken into account for classifying the product in question. 8. The Writ Petition is allowed and the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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