Per : Justice Vivek Rusia
The present writ petition has been filed by the petitioner
under Article 226 of the Constitution of India assailing the legality,
validity and propriety of the order dated 31.08.2010 passed by the
Commissioner of Commercial Tax, Madhya Pradesh, Indore whereby
the petitioners product “Steel Grip Insulating Tape” has been
classified under the residuary entry in Entry No.1 of Part IV of
Schedule II of the Madhya Pradesh Value Added Tax Act, 2002
(herein after referred as “the MP VAT Act”) attracting a higher rate of
tax and has also challenged the consequential assessment notices
issued thereafter by the respondent authorities for recovery of
NEUTRAL CITATION NO.2025:MPHC-IND:23825
differential tax.
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