2020 (1) TMI 1009

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....x<br>THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner: Mr. N. Prasad in both WPs. For Respondents: Mr. Mohammed Shaffiq, Special Government Pleader in both WPs. ORDER Heard Mr.N.Prasad, learned counsel for the petitioner and Mr.Mohammed Shaffiq, learned Special Government Pleader for the respondents. 2. W.P. 11529 of 2018 challenges an order of assessment for the period 2012-....

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....erms. &#39;I have considered the same. It is an admitted fact that the dealer-appellants have undertaken job work of galvanization of the fabricated materials supplied by the customers from both local and other states. With respect to work undertaken to local registered dealers the dealer-appellants have reported the 2/3^rd of contract receipts as material cost and paid tax at 4% to the v....

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....nce it is not legally tenable. In view of the above the action of Assessing Authority adding labour charge receipt of Rs. 61,01,560.00 to the taxable turnover is ordered to set aside. Then it is questioned by the Authorised Representative that the Assessing Authority made levy of tax at higher rate of 12.5% when the zinc is taxable at 4% as per Entry No.89(1) of Part-B of I Schedule to the Act and....