1996 (4) TMI 470

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oceedings of the Deputy Commercial Tax Officer, Vepery Assessment Circle made in TNGST No. 109212/94-95, levying sales tax at 12 per cent on the products sold by the petitioner. According to the petitioner what is sold is paperbased resin reinforced decorative sheets and it is taxable only at 5 per cent. On the contrary in the order of assessment the said product was assessed under entry No. 13(i)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shall not be again subject to tax under the same or any other sub-items aforesaid." 3.. For rejecting the plea of the petitioner, the reasons given by the officer are as follows: "I have carefully examined their objections and find that they are not acceptable, as the sample given by them is not paper-based one, but plywoodbased one, because this is not flexible as paper, paper board or card....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e is a controversy as to the sample that was produced before the assessing officer, the petitioner was asked to produce a sample of the product dealt by them. Similarly the Revenue was given liberty to inspect the place of business of the petitioner and make a sample purchase of the product. The samples, one produced by the assessee and the other purchased by the Revenue were sent to the Joint Dir....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he other with resin and not with gum. What is relevant is to find out whether it is paper based or plywood based. When it is accepted that paper is pasted one over the other whether it is pasted with resin or gum is immaterial. The reason given by the assessing officer for rejecting the case of the petitioner is found to be unacceptable. Further the entry does not say that if the paper based produ....