2018 (2) TMI 1604

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.... RESPONDENTS: (BY SRI RAVI V. HOSMANI, ADDL. GOVERNMENT ADVOCATE. ORDER Sri Ravi V. Hosmani, the learned Addl. Government Advocate accepts notice for the respondents. 2. Heard.   3. Petitioner has supplied pre-painted galvanized corrugated roofing iron and steel sheets to its customers under invoices Annexure-B, C and D. On that he was proposed to pay tax at 4%, 2% and 5% respectively. ....

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....Act. 6. Sri Ravi V. Hosmani, the learned Addl. Government Advocate relying on the judgment of this Court in M/s. Karthik Roofings vs. The Commissioner of Commercial Taxes in W.P.Nos.56388/2017 and 56464/2017 (T-RES) dated 15.12.2017 submits that the petition is prematured. 7. In M/s.Karthik Roofing's case referred to supra this Court has held that the writ petition is premature. It is useful to ....

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....lf with regard to the effect of clause (vi) of section 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 Aut....