- (1.) Heard Sri B.K. Pandey and Sri Nimai Das, learned Standing Counsel for the State and Sri S.D.Singh, learned Senior Counsel assisted by Sri Nishant Mishra, learned Counsel for the assessee. This revision has been filed by the State against an order passed by the Tribunal dated 14.11.2014 by which it has confirmed an order of the first appellate authority dated 12.01.2011 and has also arrived at its own decision by way of which it has declared that "Enzymes" would fall under the entry of the chemical under Notification No.1084 dated 25.02.2003 and would, therefore, be liable to tax @ 4% and could not be treated as an unclassified item liable to tax @ 10% as determined by the assessing authority. The question of law referred to in this revision is quoted here-under:- "Whether under the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in holding that the enzyme falls under Notification no.1084 dated 25.2.2003 hence liable to tax @ 4% and not as unclassified item liable to tax @ 10% as determined by the assessing authority -
(2.) The entry, which is sought to be examined is here-under:- JUDGEMENT_257_LAWS(ALL)9_2016.jpg
(3.) Provided that in the case of fuel gas if the sale is by any of the undertakings registered as dealer in the name and style of M/s. Indian Oil Corporation Ltd., M/s. Bharat Petroleum Corporation Ltd. M/s. Hindustan Petroleum Corporation Ltd., and M/s. Indo Burma Petroleum Ltd., the tax shall be levied at the point of sale by such dealer to a person other than any of the aforesaid dealers. 10 per cent;