2019 (3) TMI 546

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.... Order / Decisions)<br>Dated:- 26-2-2019<br>WP(C). No. 3978 of 2019 - -<br>CST, VAT & Sales Tax<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADV. SRI. VIJAYAN. K. U. For The Respondent : GP DR/ THUSHARA JAMES JUDGMENT The petitioner trades in water and sanitary equipment, allegedly made of brass; that is, articles of brass. Claiming so, the petitioner has sought the articles it t....

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....at the assessing authority has rendered Ext.P8 on an erroneous reading of not only facts, but also law. According to him, he has even ignored a binding judgment of this Court, that is Ext.P5. 5. To elaborate, the learned counsel submits that the goods the petitioner trades in come under HSN 7419.99.30 and they attract only 5 per cent tax. In fact, in 2006, through Ext.P3, the then Commissioner ....