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2020 (2) TMI 1111 - HC - VAT and Sales TaxRate of tax on turnover - Sale of Music/Film Audio Compact Disc, video compact disc, digital video etc. - whether taxable at the rate of 14.5% or not - petitioner had claimed that the music/film audio compact disc/video disc/digital video disc et were liable to tax as Information Technology Product under Serial No.68 of Part B of the 1st schedule to the Tamil Nadu VAT Act, 2006 - HELD THAT:- A notice dated 31.10.2016 was issued to the petitioner. Since the clarification of the Authority for Clarification and Advanced Ruling dated 25.7.2012 was against the petitioner, the respondent was justified in confirming the demand to that extent at the time of passing the impugned order - However, post facto, the above clarification of the Authority for Clarification and Advanced Ruling under section 48A of the T.N. VAT Act, 2006 given earlier on 25.7.2012 to the petitioner clarifying that music/film audio compact disc/video disc/digital video disc etc were liable to tax at 14.5% under Entry 13-A (e) of Part C of the 1st Schedule to the Tamil Nadu VAT Act, 2006 was reviewed and a review order has been passed on 19.11.2018 - the demand confirmed by the impugned order insofar as dispute relating to rate of tax on the sale of these items are concerned are answered in favour of the petitioner and accordingly to that extent the impugned order is quashed. Reversal of the Input tax credit under Section 19(5)(c) of the Act - HELD THAT:- The period in dispute is 2013-14. The Amendment to Section 19(5) was in the year 2015. It deleted sub-clause (c) to Section 19(5). It was not intended to be retrospective in nature. If it was so, the state legislature would have expressly stated at the time of amendment in 2015 - the amendment cannot be said to be retrospective - That apart the amounts involved are too meagre - impugned order upheld. Petition disposed off.
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