M/S. Sushi Pet Nutri Scinece vs Commercial Tax Officer, on 25 February, 2019
4. On the question of non-supply of part of the Vigilance Report
and the non-supply of the Laboratory Test Report, there is no quarrel.
But, it is contended by Mr. M. Govind Reddy, learned Special Standing
Counsel that the non-supply of these copies would not be fatal to the
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impugned order, since the petitioner has to fail by his own pleadings.
Drawing our attention to the judgment of this Court in Venkateswara
Chemicals v. Government of Andhra Pradesh1, it is contended by the
learned Special Standing Counsel that what is manufactured by the
petitioner is poultry meal, which will not fall under the classification
claimed by the petitioner and that therefore the non-supply of the
Laboratory Test Report or the Vigilance Report did not had any impact
upon the assessment.