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2022 (1) TMI 1010 - MADRAS HIGH COURTClassification of goods sold - packing materials - taxable at 5% under Sl.No.13-A(v), Part-C, First Schedule of the TNVAT Act, 2006 or taxable at 14.5% by treating the petitioner having sold pre-recorded/recorded DVDs and CDs. - HELD THAT:- The petitioner has already opted to resolve the dispute arising out of the impugned Assessment Orders dated 27.09.2019 for the Assessment Years 2016-2017 under the TNVAT Act, 2006 and the order passed by the respondent for the same Assessment Year 2016-2017 under the CST Act, 1959 on 31.03.2021 under Section 84 of the TNVAT Act, 2006 as made applicable for both enactments. As such, there is no merits in the present writ petitions - It is also noticed that the petitioner had failed to respond to the notice dated 31.07.2019 issued by the respondent asking the petitioner to file objection before the respondent. Therefore, these writ petitions are liable to be dismissed. Since the petitioner's petitions under Section 84 of the TNVAT Act, 2006 are pending before the respondent, while dismissing these Writ Petitions, the respondent is directed to pass appropriate orders on the objections filed under Section 84 of the TNVAT Act, 2006 within a period of six weeks from the date of receipt of a copy of this order - petition disposed off.
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