TMI Blog2016 (1) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... used it as waste for poultry feeding. There is nothing either in the Act or in the circulars to indicate that the eligibility of a product for exemption depended upon its usage. The exemption was a product based exemption and not user based exemption or an assessee based exemption. Therefore, this is a case where the Assessing Officer committed a jurisdictional error warranting interference by thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2006. Maize is a product that is granted exemption under Entry No.19 of Part-B of the IV Schedule to TNVAT Act, 2006. Therefore, the appellant reported a taxable turnover of Nil in the return filed every month. 4. However, they were issued with a notice under Section 22(4) of the TNVAT Act, 2006 on 04.3.2015 proposing to disallow their claim for exemption. It was on the ground that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has a statutory alternative remedy of appeal under the Act. It is also true that in normal circumstances, we would be hesitant to entertain a writ petition against the order of assessment. But, this rule is not without exceptions. Whenever there is any violation of the principles of natural justice or whenever there is lack of jurisdiction on the part of the Assessing Officer, this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o IV Schedule to TNVAT Act 2006 with effect from 01.01.2007. 9. There is no dispute about the fact that what was sold by the appellant was Maize. Even the Assessing Officer does not dispute that what was sold by the appellant was Maize. But, unfortunately, the Assessing Officer had gone by the fact that the person to whom Maize was sold, used it as waste for poultry feeding. There is nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
