VASU CHEMICALS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner prays for the issue of a Writ of Certiorari to call for the records relating to the order of the third respondent in NTA 528 of 2000 in so far as it relates to levy of tax on the inter-state sale of soaps (metal polishing) for the assessment year 1998-99 and to quash the order of the third respondent dated 13.12.2000.

(2.) The petitioner is registered dealer on the files of the first respondent having a factory in Sivagangai District. They have been issued with certificate of recognition by the Regional Office of Khadi and Village Industries Commission, Madurai as one of the recognised village industries under the purview of the Khadi and Village Industries Commission. The petitioner is manufacturing metal polishing soaps which according to him is included in the schedule. The petitioner was engaged in the developmental activities of Khadi and Village Industries Commission and it was therefore recommended that the petitioner's firm may be extended the fiscal benefits and concessions applicable to the industries engaged in the development of village industries.

(3.) According to the petitioner, they are manufacturing soaps (metal polishing) which is also a commodity included and covered in the schedule to the Khadi and Village Industries Commission Act, 1956.