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2021 (5) TMI 36 - HC - VAT and Sales TaxLevy of tax - manufacturing and sale of non-branded products - confectionery items - to be taxable @ 12% tax under residuary Entry No.40 of Part D of the first schedule of the TNGST Act - HELD THAT:- The issue regarding the manufacturing and sale of non-branded products, which all are not registered under the Trade and Merchandise Marks Act, 1958, then 12% tax cannot be imposed. The said issue has already been decided by this Court in V.R.S. CONFECTIONERY VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE COMMERCIAL TAX OFFICER [2017 (11) TMI 1315 - MADRAS HIGH COURT] where it was held that confectionery items have been specifically mentioned in entry item-4 (iii) of Part-B of first schedule of the TNGST Act taxable at 4%. In view of the fact that the writ petitions on hand are similar to the same, which was already decided by this Court, this Court is inclined to consider the writ petitions - It is held that petitioners are liable to be taxed only at 4%. If any excess tax amount is collected from the petitioners, the same shall be refunded/adjusted by following the procedures - petition allowed - decided in favor of petitioner.
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