TMI Blog2015 (7) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... able force in the contention of the petitioner. Hence, in order to give a fair opportunity, I am of the view that the petitioner can be permitted to file the documents afresh by quoting correct code of commodity as well as by furnishing all the certificates required under Rule 6(3)(b) of the TNVAT Rules, 2007, subject to certain condition. Accordingly, the petitioner is directed to file the documents afresh by quoting correct code of commodity by furnishing all the certificates required under Rule 6(3)(b) of the TNVAT Rules, 2007, subject to the condition that the petitioner shall deposit 10% of the admitted tax liability, within a period of four weeks from the date of receipt of a copy of this order - Decided partly in favor of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the sales effected by the dealer will also be 14.5% items only and the dealer themselves have mentioned Commodity Code No. as 301 which is taxable at 14.50% as per entry 69 of the Part C of the First Schedule and that for the months of April and May '2014, though the dealer had mentioned Commodity Code as 2067 for the sales effected at 5%, the dealer has not filed certificate as required under Rule 6(3)(b) of the TNVAT Rules 2007. Apart from this, the respondent has also proposed to levy penal interest in terms of Section 42(3) of TNVAT Act 2006. Hence, the respondent called for objections from the petitioner to the said notice. It appears that the petitioner has raised objections for the proposed levy and higher rate of tax and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover of ₹ 111,21,85,828/- for the period from April 2014 to September, 2014 inasmuch as, the petitioner had failed to produce the Certificate required under Rule 6(3)(b) of the TNVAT Rules, 2007 in their monthly returns. It was also proposed to levy penal interest under Section 42(3) of TNVAT Act, 2006 and thereby, objections were called for from the petitioner. Pursuant to the same, the petitioner had filed their objections. However, while rejecting the objections, the respondent has passed the impugned order, dated 28.11.2014, confirming the proposals made in the notice dated 24.10.2014. 8. By Circular in Lr.VAT CELL/21797/07 (VCC No.968), dated 1.8.2007, clarification regarding under TNVAT Act, 2006 in respect of rate of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of tax. He contended that in fact, the petitioner had collected taxes only at the rate of 5% from its customers and filed its returns disclosing the rate of tax @ 5% and that nowhere under Rule 6(3)(b), it has been insisted that the certificate from the customer has to be appended for every month in order to claim concessional rate of tax towards industrial inputs and there is no time limit prescribed within which, the certificate has to be enclosed. Therefore, the learned counsel would contend that without considering these aspects which were raised in their objections, the authority has passed the impugned proceedings contrary to the Clarification made under Circular, dated 1.8.2007 cited supra, which is binding upon the authority an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner. Hence, in order to give a fair opportunity, I am of the view that the petitioner can be permitted to file the documents afresh by quoting correct code of commodity as well as by furnishing all the certificates required under Rule 6(3)(b) of the TNVAT Rules, 2007, subject to certain condition. 12. Accordingly, the petitioner is directed to file the documents afresh by quoting correct code of commodity by furnishing all the certificates required under Rule 6(3)(b) of the TNVAT Rules, 2007, subject to the condition that the petitioner shall deposit 10% of the admitted tax liability, within a period of four weeks from the date of receipt of a copy of this order. On such compliance by the petitioner, the respondent is directed to consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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