2024 (10) TMI 1447

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....N For the Petitioner : Vedula Srinivas For the Respondent : GP For Commercial Tax COMMON ORDER: PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO As the issues raised in all these Writ Petitions are one and the same and they are being disposed of by way of this Common Order. 2. In all these cases, the petitioners are dealers dealing with Sodium Bicarbonate (Soda Ash) and Magnesium Sulph....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sessment Orders. 5. At that stage, the Revisional Authority revised the Orders in appeal and, after hearing the petitioners, had held against the petitioners and directed payment of tax @12% on the sale of these goods. 6. Aggrieved by the said Orders of revision which are all dated 22.08.2008, the petitioners have approached this Court by way of the present set of Writ Petitions. 7. Smt. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Pradesh at Hyderabad, dated 07.06.2007, in W.P.No.87 of 2007. 8. The learned Government Pleader for Commercial Tax, on the other hand, would submit that the goods in question cannot be treated as chemicals merely because they can also be called by their chemical names. He would submit that the Revisional Authority after looking at the purpose for which the goods were purchased in the market ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arbide', which are not covered under Entry (9) of Dyes and Chemicals, in the State, shall be at eight paise in the rupee, upto 30-09-2004 only, under the said Act. N. S. HARIHARAN, Special Chief Secretary to Government." 10. This G.O. directs a levy of sale tax @8% on all chemicals which are not covered under Entry-9 which is headed as dyes and chemicals. A perusal of Entry-9 would sh....