TMI Blog2012 (4) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... 33 of 2012 - - - Dated:- 25-4-2012 - BANUMATHI R. (MRS.) AND RAJENDRAN B., JJ. For the Appellant : P. Radhakrishnan For the Respondent : M. Govindan, Special Government Pleader, The judgment of the court was delivered by MRS. R. BANUMATHI J.- These writ appeals are preferred against the order granting conditional stay of recovery that appellant to deposit 25 per cent of the demand on or before March 30, 2012. 2. The appellant has purchased electric and electronic goods from other States and also from registered dealers within the State and purchased camera, sensors, lens and IC, etc., from other countries and claimed inputtax credit on the purchases effected from registered dealers within the State. The appellant as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith a direction to the respondents to consider the objections filed by the appellant and also to afford personal hearing before passing final order. 4. Thereafter, personal hearing was afforded to the appellant by the respondents. Upon consideration of the facts put forth by the appellant, the Assistant Commissioner (CT)(FAC), Madurai Rural (South) Circle, Madurai, has passed the order on January 25, 2012 holding that the dealers have manufactured only machines and not capital goods and hence, the machines are liable to be assessed as per item No. 69 under Part C of the First Schedule to the Act and under three different orders called upon the appellant to pay total balance tax due at ₹ 1,04,18,510 for the abovesaid three asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay 25 per cent of the demand on or before March 30, 2012. Challenging the said conditional order, the appellant preferred these appeals. 7. The learned counsel for the appellant contended that what is manufactured by the appellant can be classified as capital goods and while so, the authority erred in saying that the goods of the appellant are only machines . It was further submitted that the grain color sorter machines sold by the appellant are capital goods and the same are liable to be taxed at the rate of four per cent only and the impugned order passed with predetermination has no legs to stand and therefore, as against imposing condition to deposit 25 per cent of the demand, the appellant can very well maintain the writ appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 per cent of the dues between the amount of tax assessed and the tax admitted by the dealer to be due is required to be paid and the proof thereafter to be furnished before the appeal was entertained. 13. Going by the statutory provisions, the order of the learned single judge imposing condition of depositing 25 per cent of the demand cannot be said to be unreasonable or arbitrary warranting interference in these intra-court appeals. 14. The writ appeals are bereft of merits and the same are dismissed. No costs. Connected miscellaneous petitions are closed. The learned single judge directed the appellant to deposit 25 per cent of the demand on or before March 30, 2012. Consequently, the appellant shall deposit 12% per cent of the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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