2014 (2) TMI 1144

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.... respondents. JUDGMENT This petition is directed against the order of the Commissioner of Taxes dated August 14, 2008, whereby he dismissed the appeal of the petitioner-assessee and upheld the order dated December 31, 2007, whereby the assessee was held liable to pay tax at 12.5 per cent. along with interest and penalty was also imposed upon him. 2. Briefly stated the facts of the case ar....

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....nt petition we are dealing with the assessment year 2005- 06. Sri Saha, learned counsel for the petitioner, contends that once the petitioner had sought for a clarification and no clarification was given, the assessee collected tax from the customers only at four per cent. Therefore, it would be unjust to make him liable to pay tax at 12.5 per cent. 4. Entry No. 29 in Schedule II(a) of the Trip....

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....that mosquito repellents would also fall in the category of "insecticides" under Schedule II(a) of the TVATAct. We are not in agreement with this submission because when the whole of entry No. 29 of Schedule II(a) of the TVATAct is read together, it clearly indicates that the insecticides which have been referred to therein are those used for agricultural purposes. Whereas entry No. 115 of Schedul....

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.... matter for two long years. Therefore, the assessee, according to him, has not collected tax at 12 per cent., but has collected tax at four per cent. We have held that the assessee is liable to pay tax at 12.5 per cent. But  there is no wilful evasion of tax in this case because he had honestly put forth his case before the taxing authority and if the taxing authority felt that there was no m....