Rohit Ranjan Agarwal, J. - (1.) Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri C. B. Tripathi, learned Special counsel for the respondents-State.
(2.) Present petition has been filed assailing the order dated 07.03.2019 passed by Additional Commissioner, Grade-I, Commercial Tax, Varanasi Zone-I, Varanasi under Section 29(7) for reassessment for assessment year 2010-11 and notice dated 07.03.2019 issued by Joint Commissioner, (Corporate Circle), Commercial Tax, Varanasi Zone-I, Varanasi which had been issued in consequence of the order of authorisation.
(3.) According to petitioner the dispute relates to reassessment of assessment year 2010-11. Petitioner is registered proprietorship firm, and is involved in manufacture and sale of chemicals. According to petitioner the chemicals manufactured are commonly known as prepared driers and the same find place at Serial No. 134 of Part-C of Schedule 2 of Value Added Tax (in short 'VAT Act'). The said prepared driers are taxable at the rate of 4% from 01.01.2008. According to petitioner, the petitioner firm was assessed for assessment year 2008-09 and assessment order was passed on 22.10.2011, accepting the sale and tax at 4%. It was on 24.07.2013 that respondent no. 3 had issued a notice to petitioner firm regarding the taxability of prepared driers, which was replied on 25.08.2013 and the proceedings were, thereafter, dropped. According to petitioner assessment was made for the year 2010-11 and assessment order was passed on 13.01.2014 granting benefit to the firm that commodity sold by firm was prepared driers and was taxable under Item No. 134 of Schedule 2, Part-C. In the assessment year of 2011-12, the contention of the petitioner was also accepted as regards prepared driers manufactured and sold by petitioner firm and assessment order was passed on 23.07.2014.;