2006 (2) TMI 616

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....de by BILAL NAZKI J.--A short point is involved in this writ petition. Counter has been filed and we have heard learned counsel for the parties. The petitioner claims to be dealing with empty gelatin capsules, which according to him are purchased from manufacturers outside the State. Thereafter, they are sold to the local manufacturers of drugs. The petitioner is an assessee of sales tax. For t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... would attract only four per cent tax. Consequential to the appellate authority's order, the assessing authority made the final assessment order charging tax at four per cent. For the year 1999-2000, the assessing authority finalised the assessment levying tax at four per cent. The respondent, however, issued a notice proposing revision of the assessment order on the ground that the empty cap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vied tax at 12 per cent under entry 37 of the First Schedule to the Act. He came to the conclusion that the empty capsules would not attract entry 19(iv) of the First Schedule to the Act. The case of the petitioner is that for two years, one year being subsequent and one year being prior to the disputed year, the department agreed with the assessee that the empty capsules would attract tax at four....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... one stand for a particular year and another stand for another year with respect to the same commodity. The learned counsel appearing for the petitioner has drawn our attention to a judgment of the Supreme Court reported in Radhasoami Satsang v. Commissioner of Income-Tax [1992] 193 ITR 321. Almost a similar question was before the Supreme Court. In this judgment, it was held by the Supreme Court ....