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TMI Blog2020 (12) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Second Schedule to TNGST Act - grievance is that exemption has been denied for sale of hybrid cotton seeds for seeding purpose by pointing out that as per entry 7 of Part B in the Third Schedule of the TNGST Act - HELD THAT:- It is brought to notice that in respect of person similarly placed to the Petitioner, this Court in TVL. RASI SEEDS (P) LTD. VERSUS THE SPECIAL COMMISSIONER AND COM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... communicate the decision taken to the Petitioner under written acknowledgment. Petition disposed off. - W.P. Nos. 10776 to 10778 of 2006 And W.P.M.P. Nos. 12213 to 12215 of 2006 - - - Dated:- 24-11-2020 - Hon'ble Mr. Justice P.D. Audikesavalu For the Petitioner : Mr. R.Senniappan (in all W.P.s) For the Respondents : Mr. A.N.R.Jayaprathap, Government Advocate (Taxes) (in all W. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent determining the liability of the Petitioner for the year 2003-2004 and levying penalty under Section 9(2A) of the Central Sales Tax Act, 1956 read with Section 12(3)(b) of the TNGST Act. 4. The Writ Petition in W.P. No. 10778 of 2006 challenges the Order in CST No. 3141126/2003-04 dated 28.02.2006 passed by the Second Respondent determining the liability of the Petitioner for the year 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rasi Seeds (P) Ltd., -vs- Special Commissioner and Commissioner of Commercial Taxes, Chennai (Order dated 25.04.2019 in W.P. No. 10768 of 2006 etc., batch) has set aside the assessment order, where similar claim for exemption was refused, and the matter has been remitted for consideration afresh in the light of the principles laid down in that decision. 7. Inasmuch as it is not disputed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the principles of natural justice, deal with each of the contentions of the Petitioner with particular reference to the principles laid down in the decision in Tvl. Rasi Seeds (P) Ltd., -vs- Special Commissioner and Commissioner of Commercial Taxes, Chennai (Order dated 25.04.2019 in W.P. No. 10768 of 2006 etc., batch) passed by this Court, and pass reasoned order on merits and in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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