2019 (11) TMI 824

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....eard Sri Sunil Kumar Singh, learned counsel for the assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue. 2. Present revision has been filed by the assessee against the order of the Commercial Tax Tribunal, Varanasi dated 03.10.2012 passed in Second Appeal No.105 of 2012 for A.Y. 2008-09 (UP). By that order, the Tribunal has dismissed the assessee's appeal and upheld the ord....

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....ontractee and therefore, the higher rate of tax @ 12.5% could not have been imposed by the assessment. The said plea is plainly misconceived. 5. For the purposes of deduction of tax at source, lower rates are prescribed, whereas the rate of tax on commodity is independent and is separately notified in that regard. The commodities being taxable @12.5%, there is no merit in the submission advanced ....