KARTHIK INDUSTRIES Vs. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) The assessee is before this Court in this appeal and the appeal was admitted to consider the following question of law.

(2.) In the l ight of the above, we have heard the learned counsel for the parties and perused the order passed by the First Appel late Authority as also the order of the Revisional Authority. Though the First Appel late Authority had accepted the contention of the assessee that the provision under Section 6(2) of the Central Sales Tax Act (hereinafter referred to as 'the Act' for short) would be appl icable to the case of the assesee herein, the Revisional Authority has arrived at a conclusion that the same is not justi fied, but on the other hand has held that, the appropriate provision applicable to the case on hand would be Section 8(2) (b) of the Act.

(3.) The learned counsel for the assessee would contend that the goods in question is animal feed. Requirement of 'C' form admittedly is not required. In such circumstance it is contended that the lower rate of tax as provided under Section 6(2) of the Act at the rate of 2% would be applicable in the instant case.