2007 (4) TMI 728

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....7 (T-RES) - -<br>CST, VAT & Sales Tax<br>Mr. D V Shylendra Kumar For the Petitioner : Sri. G Sarangan, Senior Counsel for M/s Rabinathan & M Thirumalesh, Advs For the Respondent : Ms Niloufer Akbar, AGA ORDER Writ petition by an assessee-dealer under the provisions of the Karnataka Value Added, 2003 [for short, the Act], who is aggrieved by certain orders of assessment and penalties le....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ers has only followed a circular issued by the Commissioner, a copy of which is produced at Annexure-E to the writ petition; that the validity of this circular is also questioned in this writ petition; that such products are to be treated as 'Insecticides' and not as a general commodity but as specific' and not as a general commodity but as specific entry i.e. entry No 16 [new entry No 23] and the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sumed that the assessing authority must have followed the ruling of the commissioner. In fact if the assessing authority had proceeded on its own, it is the proper course of action, as had been enunciated by this court in several ruling that the assessing authority being a quasi-judicial authority it has to apply its mind on its own and not on the circular etc. 6. In so far as the advance rulin....