AISWARIYA ENTERPRISES Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) Heard the counsel for the Appellant and the learned Government Advocate for the Respondent.

(2.) The facts leading to this case are as hereunder:

(3.) The main contention of the learned Counsel for the Appellant before us is that the chemical compound in question is used in agriculture as a high-nitrogen fertilizer and it also used for many purposes, he contends that the order of the Commissioner is bad in law and that the same would fall under entry 23 of the Third Schedule. According to him, under the Customs Tariff Act, 1975 and also Central Excise Tariff Act, 1985, it is considered as a chemical fertilizer. Therefore the order of the Commissioner has to be set aside. In the circumstances, he requests the court to frame the substantial questions of law and allow the appeal.