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TMI Blog2024 (10) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... a Srinivas For the Respondent : GP For Commercial Tax COMMON ORDER: PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO As the issues raised in all these Writ Petitions are one and the same and they are being disposed of by way of this Common Order. 2. In all these cases, the petitioners are dealers dealing with Sodium Bicarbonate (Soda Ash) and Magnesium Sulphate (Epsom Salt). 3. All the petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Authority revised the Orders in appeal and, after hearing the petitioners, had held against the petitioners and directed payment of tax @12% on the sale of these goods. 6. Aggrieved by the said Orders of revision which are all dated 22.08.2008, the petitioners have approached this Court by way of the present set of Writ Petitions. 7. Smt. Priyanvitha, learned counsel appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87 of 2007. 8. The learned Government Pleader for Commercial Tax, on the other hand, would submit that the goods in question cannot be treated as chemicals merely because they can also be called by their chemical names. He would submit that the Revisional Authority after looking at the purpose for which the goods were purchased in the market had held that these should be treated as raw materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... micals, in the State, shall be at eight paise in the rupee, upto 30-09-2004 only, under the said Act. N. S. HARIHARAN, Special Chief Secretary to Government." 10. This G.O. directs a levy of sale tax @8% on all chemicals which are not covered under Entry-9 which is headed as dyes and chemicals. A perusal of Entry-9 would show that the goods mentioned above are not enumerated in Entry-9. In a si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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