2022 (9) TMI 384

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....nal Government Advocate, for the respondent. ORDER The petitioner has sought for quashing of the clarification issued by the Commissioner of Commercial Taxes, Karnataka in the case of the petitioner in No. CLR.CR.255/12-13 dated July 5, 2014 to the extent of holding that fibre optic jumper or fibre cable assemblies or fibre optic patch cords are liable to tax at 14.5 per cent. under section 4(1)....

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....CAT-3 cables, CAT-6 cables, unshielded twisted pair (UTP) cables (ii) CET classification : Sl. No. Heading and sub-heeding Description   8544 Insulated (included enamelled or anoaized) wire, cable (including coaxial cable) and other insulated electrical conductors, whether or not fitted with connectors ; Optical fibre cables, made up of individually sheathed fibre, whether or not asse....

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....the matter for fresh consideration and to pass an order by assigning reasons and findings after extending an opportunity of hearing to the petitioner by way of representation, if any. 4. Pursuant to such order, the proceedings were resumed before the Commissioner of Commercial Taxes, Karnataka and in the proceedings it would be of relevance to note that the Commissioner takes note of the applican....