9911796707
TMI Blog2024 (10) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... Hydro Sulphite had, in the Judgment in W.P.No.87 of 2007, held that any chemical which is not enumerated in Entry-9 of VI Schedule would fall within the ambit of G.O.Ms.No.189, dated 07.02.2005 and would be taxable @8% only. In view of the above Judgment, it would have to be held that all the goods in question would have to be taxed only @8% as they are chemicals and the usage of these chemicals as raw materials would not detract from the categorisation of these goods as chemicals. The Revision Orders of the Joint Commissioner (CT) (Legal), Office of the Commissioner of Commercial Taxes, A.P, Hyderabad dated 22.08.2008 set aside - petition allowed. - Honourable Sri Justice R Raghunandan Rao And Honourable Sri Justice Harinath.N For the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by way of the present set of Writ Petitions. 7. Smt. Priyanvitha, learned counsel appearing on behalf of Sri Vedula Srinivas, learned counsel for the petitioners would submit that the Revisional Order proceeded on the ground that the goods in question were used as raw material for manufacture of other goods and as such, they cannot be treated as chemicals. She would submit that the goods would not lose their character of chemicals merely because they were used as raw material in manufacture of other goods and the finding of the Revisional Authority that the nature of the goods would change from chemicals to other goods which do not fall within the purview of G.O.Ms.No.189, dated 07.02.2005 is not based on any logic or provision of law. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. 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 similar situation, a Division Bench of erstwhile High Court of Judicature, Andhra Pradesh at Hyderabad while dealing with the product Sodium Hydro Sulphite had, in the Judgment mentioned above, held that any chemical which is not enumerated in Entry-9 of VI Schedule would fall within the ambit of G.O.Ms.No.189, dated 07.02.2005 and would be taxable @8% only. 11. In view of the above Judgment, it would have to be held that all the goods in question would have to be taxed only @8% as they are chemicals an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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