2011 (11) TMI 604

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....VAT Act") by the Commissioner of Commercial Tax, Indore (for short, "the Commissioner") in Revision No. 20/11/70/11. Shortly stated, the petitioner in its return submitted before the Commercial Tax Officer (for short, "the CTO") declared "salt cake" as a type of salt and claimed exemption from tax on the basis of entry No. 35 of the Schedule I of VAT Act providing salt to be under tax-free goods. The petitioner's claim for treating "salt cake" as type of "salt" was rejected by the CTO vide order dated June 24, 2011 (annexure P1). After the said order being passed by the CTO the petitioner submitted an application under section 70 of the VAT Act before the Commissioner raising a qu....

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.... pertains to "industrial inputs and packing materials" providing for tax at four per cent up to July 31, 2009 and at five per cent with effect from August 1, 2009. Ms. Mini Ravindran, learned Deputy Government Advocate, on the other hand supported the impugned order passed by the Commissioner and has argued that the learned Commissioner has rightly held that, having regard to the use of "salt cake", its contents and how it is understood in common parlance, salt cake cannot be said to be a type of salt and in the circumstances has committed no error in treating it to be in the residuary entry. We have considered the submissions made by learned counsel for the parties and we have gone through the relevant entries under t....