The applicant approached the Authority for Advance Ruling on an issue which has already been pending with the proper officer. It bars this authority to take up or admit an application which has been already pending or decided in any proceedings.
Authority for Advance Ruling — Supply of red gram Dall--Barter – The applicant is engaged in the business of pulses and dalls. The applicant sought an advance ruling as to whether the advance supply of own red gram dall to the AP State Civil Supplies Corporation Limited, Vijayawada and receipt of whole red gram at a later date from the Corporation merits classification as transaction of ‘barter’; whether the packing charges of Rs. 4.50 received by the applicant for packing 1 Kg. of red gram dall supplied to the said Corporation are taxable. The authority observed that that the applicant approached the AAR on an issue which has already been pending with the proper officer. It bars this authority to take up or admit an application which has been already pending or decided in any proceedings in case of the applicant under any of the provisions of the Act under proviso to section 98(2).
Held that:- The Hon’ble Authority for Advance Ruling not admitted the application.
The applicant approached the Authority for Advance Ruling on an issue which has already been pending with the proper officer. It bars this authority to take up or admit an application which has been already pending or decided in any proceedings.
Authority for Advance Ruling — Supply of red gram Dall--Barter – The applicant is engaged in the business of pulses and dalls. The applicant sought an advance ruling as to whether the advance supply of own red gram dall to the AP State Civil Supplies Corporation Limited, Vijayawada and receipt of whole red gram at a later date from the Corporation merits classification as transaction of ‘barter’; whether the packing charges of Rs. 4.50 received by the applicant for packing 1 Kg. of red gram dall supplied to the said Corporation are taxable. The authority observed that that the applicant approached the AAR on an issue which has already been pending with the proper officer. It bars this authority to take up or admit an application which has been already pending or decided in any proceedings in case of the applicant under any of the provisions of the Act under proviso to section 98(2).
Held that:- The Hon’ble Authority for Advance Ruling not admitted the application.