2008 (7) TMI 886

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....tified in holding that maize flakes are covered under the term "kachri" which is an exempted item under Schedule I of the Value Added Tax Act and hence exempted from tax? Kachri is a preparation of rice in view of decision of the honourable court reported in Kasturi Lal & Sons v. Commissioner of Sales Tax reported in [1987] UPTC 1298 as well as in the case of Commissioner of Sales Tax v. Melrose Biscuit Co. reported in [2006] 146 STC 701 (All); [2004] UPTC 1001. (ii) Whether, on the facts and in the circumstances of the case, Commercial Tax Tribunal is legally justified in giving direction for release of the goods without any demand of security whereas the imported goods are liable to tax and not exempted under Schedule I of the Value Adde....

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....d material. The said order is under challenge at the instance of the Department. Sri Bipin Kumar Pandey, learned Standing Counsel for the Department, submits that whether the goods in question are taxable or not stands concluded by a decision of this court in Commissioner of Sales Tax v. Melrose Biscuit Co. reported in [2006] 146 STC 701 (All); [2004] UPTC 1001. The learned counsel for the dealer-opposite party, on the other hand, submits that the dealer-opposite party is a registered dealer and the question of taxability will be gone into by the assessing officer at the time of framing of the assessment order. The said issue cannot be adjudicated at this stage and the Tribunal has taken care of the interest of the Revenue by ordering tha....