Antony Dominic, J. 1. In this revision petition, challenge of the petitioner is against the assessment order, as confirmed by the first appellate authority and the Tribunal, levying tax on 'Medimix Soap' at the rate of 12.5%. Contention raised by the petitioner is that the soap being a handmade one, the rate of tax applicable is 4% and not 12.5%. He made reference to Annexure D, a tax invoice, in support of this contention.
2. Though the learned senior counsel for the petitioner has raised the aforesaid contention, a reading of the assessment order, the Appellate Assistant Commissioner's order and the order passed by the Tribunal show that despite the aforesaid contention raised before each one of these authorities, the same was not accepted for the reason that the petitioner did not produce any document whatsoever to substantiate the contention that the soap in question OTRV.177/14 2 is a handmade one. There is nothing before us to think that the said finding has been arrived at contrary to any material produced before the aforesaid authorities. In such circumstances, we are unable to disagree with the view taken by the authorities concurrently.
We do not find any reason to entertain this revision petition. It is accordingly dismissed.
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ANTONY DOMINIC, Judge.
kkb.
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ANIL K.NARENDRAN, Judge.