2018 (1) TMI 147

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.... & Sales Tax<br>Vineet Kothari, J. Mr. Manjunath B.K. Adv. for Petitioner Mr. T.K. Vedamurthy, AGA for Respondents ORDER 1. The petitioner is aggrieved by the impugned Notice dated 17.11.2017 issued to him under Section 39(1) of the KVAT Act, 2003 and re-assessment for the year 2014-15 under the provisions of the said Act. 2. The petitioner deals with the "Corrugated Pre- painted Ga....

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....r-State trade or commerce.- (iv) steel bars&nbsp; (rounds,&nbsp; rods,&nbsp; squares,&nbsp; flat, octagons and hexagons, plain and ribbed or twisted, in coil form as well as straight lengths; (vi) sheets, hoops, strips and skelp, both black and galvanized, hot and cold rolled-plain and corrugated, in all qualities, in&nbsp; straight lengths and in coil form, as rolled and in rive....

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....ection 14 of the CST Act, 1956 in the first instance. It is equally open to the petitioner to contend before the Assessing Authority in pursuance of the reassessment notice issued to him that the commodity in question would fall under Section 14(vi) of the CST Act, 1956 and not under Section 14(iv) of the CST Act, 1956 and it is for the Assessing Authority to decide such contention in accordance w....