SHREE VENKATESH INDUSTRIES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This order shall decide W.P. No. 7075 of 2010 (M/s. Texmo Pipes and Products Limited v. Assistant Commissioner of Commercial Tax, Khandwa), W.P. No. 10941 of 2012 (Shree Padmavati Irrigation Pvt. Limited, Burhanpur) and W.P. No. 10942 of 2012 (Shree Venkatesh Industries v. Commercial Tax Officer, Khandwa) involving similar question for consideration of this court. As the detailed return has been filed in W.P. No. 7075 of 2010, for the convenience, we have taken facts from the aforesaid petition.

(2.) The dispute in all the cases is whether the PVC resin or HDPE resin falls within the purview of chemical or chemical products. The Commissioner, Commercial Tax, Madhya Pradesh, Indore, by order dated April 20, 2010 has held that it is a chemical product and not a chemical, but, from the perusal of the aforesaid, we find that no departmental or independent expert opinion was sought to arrive the aforesaid finding, that the item in question falls within the purview of chemical or chemical products.

(3.) The respondents in the reply, in paras 10 and 11, have raised the following pleas: