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TMI Blog2012 (4) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... oods from other States and also from registered dealers within the State and purchased camera, sensors, lens and IC, etc., from other countries and claimed inputtax credit on the purchases effected from registered dealers within the State. The appellant assembled the above goods and manufactured "grain color sorter machine" and "paddy moisture machine" according to the requirements of the customers. Earlier on February 3, 2010, pre-revision notice was issued proposing to collect VAT at 12.5 per cent on the total turnover. Challenging the pre-revision notice, the appellant filed W.P. (MD) Nos. 4675 to 4677 of 2010 on the ground that the appellant's machineries are "capital goods" as defined under section 2(11) of the Tamil Nadu Value Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hence, the machines are liable to be assessed as per item No. 69 under Part C of the First Schedule to the Act and under three different orders called upon the appellant to pay total balance tax due at Rs. 1,04,18,510 for the abovesaid three assessment years. The details of assessment year; total tax due and tax paid and balance due are as under: W.A. (MD) Nos. Assessment year and date Tax due (Rs.) Already paid (Rs.) Balance due (Rs.) 231/2012 2006-07 8,23,302 1,18,943 7,04,359 25.01.12 232/2012 2007-08 38,39,273 3,15,890 35,23,383 25.01.12 233/2012 2008-09 67,16,651 5,25,883 61,90,768 25.01.12 Total 1,04,18,510 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the contention of the appellant. 10. The Assistant Commissioner has passed a speaking order holding that the grain colour sorter machines sold by the appellant are only machines and not "capital goods", which are liable to be assessed at the rate of 12.5 per cent p.a. as per item No. 69 of Part C of the First Schedule under section 3(2) of the Tamil Nadu Value Added Tax Act, 2006. Whether the levy is correct or not is to be decided only by the authority. As per section 52 of the Tamil Nadu Value Added Tax Act, as against the order passed by the Assistant Commissioner (CT), an appeal lies before the Deputy Commissioner. When the Act provides for statutory appeal, whether the writ petition filed by the appellant is maintainable o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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