SIVAPRASAD G. Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard the counsel for the petitioner and also the learned Government Pleader appearing for the respondents. The petitioner is a dealer registered under the Kerala Value Added Tax Act on the files of the first respondent. According to him, he is dealing in fishing ropes made up of HDPE/PP and the commodity is a non-taxable item. On that basis the petitioner filed his request claiming exemption from payment of sales tax. While so an inspection of the petitioner's business premises was conducted on May 25, 2010 and the samples of the ropes dealt with by him were taken.

(2.) Thereafter he was issued exhibits P1, P1(a) and P1(b) pre-assessment notices, for the assessment years 2005-06, 2008-09 and 2009-10. On receipt of notices the petitioner filed exhibit P2 series of applications before the first respondent contending that the item in question is fishing rope coming under HSN Code No. 5607.49.00 and not under 5607.90.90 as contended by the Department. Accordingly the petitioner reiterated that the commodity in question is exempted from tax and requested that the samples which are available with the Department should be got tested by the Central Institute for Fisheries Technology. He also wanted the respondents to obtain details of the classification adopted by the Central excise authorities of the manufacturer of the commodities.

(3.) According to the petitioner, the Department was unwilling to concede to his request, in view of exhibit P3 circular issued by the Commissioner for Commercial Taxes. It is therefore that this writ petition has been filed, to require the respondents to forward the sample for analysis as sought for by him and also to call for the details of the Central excise authorities. There is a further prayer to direct the respondents to keep the assessment proceedings pursuant to exhibits P1, P1(a) and P1(b) in abeyance until the analysis is completed and the details are obtained.