2016 (7) TMI 1017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the petitioner. J. Anil Kumar, Special Standing Counsel for Commercial Taxes, for the respondents. ORDER Heard Dr. S. R. R. Viswanath, learned counsel for the petitioner, and Sri J. Anil Kumar, learned Special Standing Counsel for Commercial Taxes, and, at their request, the writ petition is being disposed of at the stage of admission. The order under challenge in this writ petition is the ass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ely to the Indian Railways, and form a part of the rail coaches; and, as the subject goods fall under entry 51 of the Fourth Schedule to the A. P. Value Added Tax Act, 2005 (for short, "the VAT Act"), the goods can be subjected to tax only at five per cent. and not treated as "general goods", under the Fifth Schedule which are liable to tax at 14.5 per cent. Entry 51 of the Fourth Schedule to the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sing authority merely holds that bio toilets do not come under the category of rail coaches. No reasons are assigned as to how the assessing authority has come to the conclusion that these bio toilets do not fall under the said category. The assessing authority exercises quasi-judicial powers, and is obligated to assign reasons for arriving at any decision. No order of assessment can be passed on ....