9911796707
TMI Blog2007 (8) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... nut shell powder is nothing but a crushed form of coconut shell chips and the said entry talks about coconut shell and its chips. Subsequently, the coconut shell and its chips were included under entry No. 75 of Part B of the Third Schedule with effect from March 5, 1997. With effect from March 27, 2003 the coconut shell and its chips were brought under entry No. 45(ii) of the Third Schedule and they are taxable. In the clarifications issued by the Commissioner of Commercial Taxes, coconut shell and its chips were exempted and that they may not be assessed to tax. Later on, the Commissioner of Commercial Taxes in his further clarification No. 118 of 2004 Acts Cell/63301/2003 dated April 22, 2004 clarified that coconut shell powder is taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended Act. The learned counsel for the petitioner further submitted that the petitioner has not attempted to conceal or suppress the tax liability and the petitioner has disclosed the entire turnover for the above assessment period. The learned counsel for the petitioner further submitted that a showcause notice can be issued only in cases falling under rule 15(5E) of the Tamil Nadu General Sales Tax Rules, 1959 and therefore, the impugned notice is liable to be set aside. Considering the limited scope of the writ petition, Mr. R. Mahadevan, learned Additional Government Pleader was put on notice. He submitted that the writ petition is filed only against the show-cause notice and therefore, the petitioner can always submit their objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 40 of Part D of the First Schedule to the TNGST Act, 1959. What is dispensed in the amended section, i.e., section 12C is only the presence of the dealer or production of books of account and it does not take away the power of the assessing officer to issue a notice for verification of the returns. The conditions to be satisfied by a dealer for the purpose of section 12C(1) of the Tamil Nadu General Sales Tax Act, 1959 are set out in rule 15(5E) of the Tamil Nadu General Sales Tax Rules, 1959, which reads as follows: "15. (5E) The conditions to be satisfied by a dealer for the purpose of sub-section (1) of section 12C are, namely:- (1) The dealer should have submitted prescribed return for the year before December 20, 2006. (2) The deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption, rebate or reduction in rate of tax. If the assessing authority is of the opinion that the dealer is not entitled for any exemption, rebate, etc., he can always call upon such dealer to produce necessary documents or reject the claim. If there is any dispute as to the rate of tax applicable to the goods, for which, the returns are submitted, based on any clarification issued or entries in the Taxation Act, under such circumstances, the dealer can be called upon to produce necessary documents and on that basis, appropriate action can be taken by the assessing officer in accordance with law. Therefore, the acceptance of returns is permissible only if it is in order. If all the returns submitted by the dealer are simply to be accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
