- (1.) Heard learned counsel for the petitioner Company and the learned counsel for the respondent-State.
(2.) The petitioner Company is aggrieved by the impugned remand assessment order dated 16.02.2015, passed by the Assistant Commissioner of Commercial Taxes, Jamshedpur Circle, as contained in Annexure-11 to the writ application, as also the order dated 04.10.2018, passed by the Additional Commissioner of Commercial Taxes, Jharkhand, Ranchi, in Revision Case No. CC(S) 1292A of 2016, as contained in Annexure-13 to the writ application, whereby the order passed by the Assessing Authority was affirmed, though the matter was again remanded back on a limited issue.
(3.) The petitioner Company is the manufacturer of excavators, cranes and its spare parts which are the earth moving machineries, which are claimed to be 'capital goods'. For the sale of these capital goods, according to the case of the petitioner Company, the Company was liable to make the payment of Value Added Tax (herein after referred to as 'VAT'), @ 4%, but the assessment of VAT liability of the petitioner Company was made @ 12.5.%, for the assessment year 2006-2007. Admittedly, the tax liability @ 4% had already been discharged by the petitioner Company for the said assessment year.;