2021 (11) TMI 6

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.... by the learned Single Judge, by which writ petition preferred by respondent has been allowed. 2. Facts leading to filing of this appeal briefly stated are that the appellant is registered as a Dealer under the provisions of Karnataka Value Added Tax Act, 2003 and Karnataka Tax on Entry of Goods Act, 1979. The appellant is engaged in manufacture and sale of automotive tubes and rubber products. The appellant has filed monthly returns in Form Vat 100 declaring value of goods liable to entry tax and has paid taxes. 3. The Assistant Commissioner of Commercial Taxes on verification of the books of accounts of the respondent passed an order of re-assessment dated 30.06.2015 for Assessment Years 2009-10 and 2010-11. the Assistant Commissioner o....

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....mitted that rubber processing oil falls under the category of petroleum products as specified in the Notification dated 30.03.2002 in the category of entry 'tar and others'. 6. On the other hand, learned counsel for the respondent has submitted that rubber processing oil is not a petroleum product and is not covered under the Notification dated 30.03.2002. It is submitted that contention of the appellant that rubber processinging oil is a petroleum product is just an presumption. It is further submitted that statutory clarification issued by the Commissioner should spell out reasons. It is further submitted that in the instant case, no reasons have been mentioned in the clarification. In support of aforesaid submissions, reliance h....