Classification dispute over Polyol requires decision by the competent tax authority after hearing, not direct court determination.

Classification of Polyol for transit pass purposes was treated as a factual and regulatory question fit for determination by the competent commercial taxes authority, not by the High Court at the initial stage. The Court declined to decide whether the goods fell within the chemical goods schedule or as plastic raw materials requiring a transit pass, and held that no mandamus could issue without first placing the authority on notice. It directed the authority to consider the petitioner's claim, afford a personal hearing, and pass a reasoned order in accordance with law within the stipulated time.

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Issues: Whether the High Court should itself decide the classification of Polyol for the purpose of insisting on a transit pass, or direct the competent commercial taxes authority to consider the petitioner's claim and pass orders in accordance with law.

Analysis: The dispute involved a factual question as to whether the goods were to be treated as chemical goods under the relevant schedule or as plastic raw materials requiring a transit pass. The Court declined to enter upon the merits at that stage, holding that the competent Commissioner was the proper authority to examine the petitioner's classification claim. The Court found that no mandamus could be issued without first placing the competent authority on notice and that any decision on classification by the Court would not be appropriate in the circumstances. It therefore directed the first respondent to consider the petitioner's claim, grant personal hearing, and decide the matter in accordance with law within a stipulated time.

Conclusion: The Court did not adjudicate the classification dispute on merits and instead required the competent authority to decide the issue after hearing the petitioner.

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