TaxTMI 
TaxTMI 
2005 (6) TMI 527
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.... Central Sales Tax Act, 1956. It is an assessee on the rolls of the third respondent-Commercial Tax Officer. The petitioner claims to be a reputed manufacturer of "stainless steel wire". The departmental authorities including the third respondent-assessing authority, according to the petitioner, are treating the commodity "stainless steel wire" as falling under entry 10 of the Sixth Schedule of the Act and levying tax at the rate of 12 per cent. It is the case of the petitioner that the goods classified under the Sixth Schedule are taxable at multi-point on the portion of value addition and are called VAT goods. The tax payable under the State law in respect of any sale or purchase of such goods inside the State shall not exceed 4 per ce....
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....ssue once again reiterated his view that stainless steel wires are articles of stainless steel and are taxable at the rate of 12 per cent at every point of sale in the State under item 10 of the Sixth Schedule to the Act with effect from January 1, 2000. The petitioner filed the present writ petition challenging both the orders passed by the Commissioner. 3.. It is unnecessary to refer the averments once again as we have noted them supra. However, learned counsel for the petitioner, Sri V. Bhaskar Reddy, submits that the Commissioner before disposing of the representation ought to have given an opportunity of being heard to the petitioner and ought to have passed a reasoned order as to why and how the commodity "stainless steel wire" is ....
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....officers and all other persons employed in the enforcement of the Act, shall comply with such orders, instructions and directions: Provided that no such orders, instructions or directions shall be such as to interfere with the discretion of any appellate authority in exercise of its appellate functions." 6.. That a plain reading of section 42-A of the Act reveals that the same confers power upon the Commissioner to issue orders, instructions and directions not inconsistent with the provisions of the Act or the Rules made thereunder to his subordinate officers for the proper administration of the Act. The Commissioner being the head of the department is conferred with such powers to issue directions for the proper enforcement of the pr....
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....sidered opinion, section 42-A does not confer any right upon a dealer to insist the Commissioner to issue directions in a particular case which may amount to interfering with the discretion of the statutory or quasi-judicial power by the officers who are entrusted with a duty to administer. It is a different matter altogether that the Commissioner with a view to resolve apparent conflicts in the views taken by the officers may issue general instructions and circulars for the better administration of the provisions of the Act. 8.. The Commissioner in the instant case was not obliged to respond to the application filed by the petitioner and issue any such order. The Commissioner could have as well rejected the application without expressin....