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2020 (12) TMI 314 - HC - VAT and Sales TaxClassification of goods - hybrid cotton seeds - validity of Clarification No. 147/2005 in D. Dis Acts Cell II/39022/05 dated 26.09.2005 issued by the First Respondent - taxable at the rate of 4% under entry No. 6(iii) of the Second Schedule to TNGST Act - grievance is that exemption has been denied for sale of hybrid cotton seeds for seeding purpose by pointing out that as per entry 7 of Part B in the Third Schedule of the TNGST Act - HELD THAT:- It is brought to notice that in respect of person similarly placed to the Petitioner, this Court in TVL. RASI SEEDS (P) LTD. VERSUS THE SPECIAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES, THE DEPUTY COMMERCIAL TAX OFFICER [2019 (5) TMI 124 - MADRAS HIGH COURT] has set aside the assessment order, where similar claim for exemption was refused, and the matter has been remitted for consideration afresh in the light of the principles laid down in that decision. Matter remitted to the Second Respondent for fresh consideration - It is incumbent upon the Second Respondent to afford full opportunity of personal hearing, follow the prescribed procedure in consonance with the principles of natural justice, deal with each of the contentions of the Petitioner with particular reference to the principles laid down in the decision in TVL. RASI SEEDS (P) LTD. VERSUS THE SPECIAL COMMISSIONER and pass reasoned order on merits and in accordance with law and communicate the decision taken to the Petitioner under written acknowledgment. Petition disposed off.
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