The dispute raised in this writ petition is mainly with regard to the rate of tax in respect of the particular commodity, dealt with by the petitioner. According to the petitioner, he has satisfied tax at the rate of 4%, stating that the said item (Calcium carbonate) is included in the IIIrd Schedule. But according to the Department, it is taxable at the rate of 12.5%, it being 'powder coated calcium carbonate' and not ordinary calcium carbonate, which is having a separate HSN Code. It is in the said circumstances, that the petitioner was served with Ext.P2 notice. It is stated that, the petitioner has submitted Ext.P3 representation before the Minister for Finance, which is stated as forwarded to the Commissioner for Commercial Taxes.
2. The learned Government Pleader points out that, no objection has been filed by the petitioner, in response to Ext.P2 notice so far, and if any objection is filed, the same will be considered and appropriate orders will be passed.
W.P.C.No.28122 of 2014 2 In the said circumstances, the petitioner is set at liberty to file statement of objection, if any, in response to Ext.P2, which shall be submitted within 'two weeks' from the date of receipt of a copy of this judgment. On such an event, the same shall be considered and appropriate orders shall be passed, in accordance with law, also considering the scope of Ext.P4 judgment produced along with the writ petition and such other binding precedents, if any, after hearing the petitioner, at the earliest, at any rate, within 'two months' thereafter.
Petitioner shall produce a copy of this judgment, along with a copy of the writ petition, before the respondents, for further steps.
The writ petition is disposed of.
P.R. RAMACHANDRA MENON, JUDGE sp