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2013 (1) TMI 380 - MADRAS HIGH COURTTamil Nadu Value Added Tax Act 2006 - Rule 12-A of the Tamil Nadu Value Added Tax Rules, 2007 – Petitioner seeking clarification about tax rate on coconut plucking equipment – Said product taxable at 14.5%, under Entry 69 of Part C of the First Schedule of the act – Commercial Tax Officer had passed the proceedings by way of a clarification - Opportunity of being heard - Held that:- No opportunity of personal hearing had been given to the petitioner before the impugned proceedings had been passed by the second respondent, on 27.7.2012. Therefore, it appropriate to set aside the impugned proceedings of the second respondent, dated 27.7.2012. The matter is remitted back to the second respondent, for passing an appropriate order. Set aside the order - Remand back to Commercial Tax Officer
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