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2008 (11) TMI 617 - MADRAS HIGH COURT"Complan" - whether would fall under the term "milk food and milk products" in entry 82 of Part B to the First Schedule of the VAT Act taxable at four per cent and not under the residuary entry as contained in entry 69 of Part C to the First Schedule of the VAT Act taxable at 12.5 per cent? Held that:- The notice of objection called for by the assessing authority on the scrutiny of returns for rectifying ertain defects based on the petitioner's returns from January 2008 to March 2008 is a matter for consideration before the competent assessing authority after filing of objections by the petitioner. Instead of filing objections, the petitioner has hastened to rush to this court by way of the present writ petitions. This court is of the view that the petitioner has got every right to place all the material evidence before the competent authority to prove their claim by filing objections. On a reading of the proceedings issued by the first respondent, this court does not find any infirmity or illegality in it. Though the petitioner claims that they have sufficient evidence to prove their claim, their prayer in W.P. No. 17013 of 2008 cannot be answered at this stage, as the said writ petition is not maintainable in the absence of any objection filed by the petitioner. Accordingly, this court holds that the writ petition in W.P. No. 17013 of 2008 is not maintainable at this stage.
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