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2022 (8) TMI 1197 - HC - VAT and Sales TaxClassification of goods - Chewing Tobacco - to be classified under Entry 69 of part C of the First Schedule to the Tamil Nadu Value Added Tax, 2006 or exempt from tax? - applicability of N/N. II(1)/CTR/52(a)/2007-G.O.No.146, dated 08.08.2007 - HELD THAT:- It is seen that as per Notification No.II(1)/CTR/52(a)/2007-G.O.No.146, dated 08.08.2007, chewing tobacco was exempted from tax. By Notification No.II(1)/CTR/12(R-1)/2011-GO.No.75, dated 11.07.2011, chewing tobacco was brought under taxation. Following the same, notification has been issued to the petitioner informing that snuff and cheroot and chewing tobacco included in G.O.Ms.No.149, dated 12.10.2009 thereby, levying 12.5% tax. It is seen that from 01.04.2007 to 12.10.2009, chewing tobacco was exempted. The tobacco manufacturers association had filed W.P.No.21237 of 2011 and this Court by order, dated 15.09.2011, granted stay and thereby restrained the Commercial tax officials to levy Value Added Tax on chewing tobacco for sale effected from 01.04.2007 to 12.010.2009. This Court finds that deduction of Rs.2,05,000/- from the petitioner’s State Bank account on 25.05.2022 is not proper. Hence, the said amount to be re-credited to the petitioner’s account. Further, the petitioner’s rectification petition to be considered by the assessing officer. The Commissioner of Commercial Taxes, Trichy is directed to consider and dispose of the R.P.Nos.5 and 40 of 2010 within a period of three months from the date of receipt of copy of this order and the Assessing Officer to conclude the rectification proceedings by then - Petition disposed off.
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