2020 (1) TMI 1009

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....NITA 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 2012-13 and W.P. No.11530 of 2018 challenges pre....

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.... 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 2/3rd of contract receipts as material cost and paid tax at 4% to the value of Rs. 89,92,717.00 and claimed deduction for the re....

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....ction 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 the other chemicals involved is also taxable at 4% as En....