2016 (3) TMI 884

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....eal is admitted. Mr. T. K. Vedamurthy, learned High Court Government Pleader takes notice for the respondent for admission. 2. With the consent of the learned Advocate appearing for both the sides, the appeal is finally heard. 3. The present appeal is directed against the order dated 25.06.2012 issued by Commissioner of Commercial Taxes (Annexure 'A'), whereby he has clarified that for t....

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....s: One dated 03.03.2008 and another dated 25.06.2012. As per the earlier clarification dated 03.03.2008 for the very product of "Narrow woven fabrics", no tax was found to be leviable and it was exempted from tax. Whereas, in the second clarification dated 25.06.2012, it is found by the Commissioner that tax is leviable at the rate of 5%. 7. Under these circumstances, it was a case where the mat....

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.... aforesaid, the impugned order dated 14.05.2013 (Annexure 'A1') passed by the Commissioner, whereby the review of clarification is rejected on the ground of no jurisdiction. It is further observed and directed that the application dated 05.12.2012 of the appellant shall stand restored to the Commissioner of Commercial Taxes. He shall examine the matter in light of the observations made by ....