2013 (12) TMI 567

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....atap Government Advocate (Taxes) ORDER Heard Mr.T. Pramodkumar Chopda, learned counsel appearing for the petitioner and Mr.A.R. Jaya Pratap, learned Government Advocate (Taxes) appearing for the respondent. 2. Learned counsel appearing for the petitioner would contend that the labour charges and consumables used in the job work of printing is not liable to tax. However, the Assessing Offi....

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....Advocate would submit that it is a matter for consideration by the appropriate authority. 4. A circumspection of the facts would reveal that for the Assessment Year 2005-2006, the Assistant Commissioner has passed an order on 19.07.2010 holding that though the assessee has reported labour receipt of Rs.1,51,47,790/- which is tallying with that books of accounts, they have not done any pure labo....

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....also given a finding to this effect. It is true that when certain charges are not leviable, it is for the authority concerned to assess the tax in accordance with law. While doing so, if there is any discrepancy in the order, it is incumbent on the petitioner to go before the appellate forum for redressal of such grievance and for consideration of such question which arises for consideration. With....