2019 (7) TMI 477

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....he dealers registered under the provisions of the KVAT Act engaged in the activity of manufacturing paver bricks. For the assessment periods in question 2012-13, 2011-12, 2015-16 respectively, re-assessment proceedings were initiated under Section 39(1) of the KVAT Act to determine the tax liability on the paver bricks at 14.5%. Based on the Division Bench decision of this Court in the case of The Asst. Commissioner, Mangalore and others Vs. M/s.H.H.Cement Products and others in Writ Appeal No.5798/2011 and allied matters (D.D.23.3.2016), re-assessment proceedings were concluded classifying the paver bricks under the residuary entry taxable at the rate of 14.5%.   3. Being aggrieved by the same, the petitioners are before this court. ....

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.... Authority to take an independent view. Subsequent to the said order, the statutory Authority has re-examined the issue without being influenced by the Division Bench ruling and arrived at a finding that the paver bricks are liable to tax at 14.5% as falling under residuary entry. In such circumstances, the petitioners have to approach the Appellate Forum.   7. I have carefully considered the rival submissions of the learned counsel appearing for the parties and perused the material on record. 8. The controversy mainly involved herein is, whether the paver bricks sold by the assessee during the period in dispute is exigible to tax at the rate applicable to the goods falling under the residuary entry or at a lesser rate of tax as appl....