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SSS Traders Versus The Commercial Tax Officer

2016 (1) TMI 377 - MADRAS HIGH COURT

Disallowance of exemption claim - sale of Maize - TNVAT - Held 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 g .....

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s 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 this Court. Hence, the writ appeal is allowed, .....

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ai ORDER ( Delivered by V. Ramasubramanian, J. ) Aggrieved by the dismissal of their writ petition challenging an order of assessment, the assessee has come up with the above writ appeal. 2. Heard Mr.R.Senniappan, learned counsel for the appellant an .....

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hat 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 .....

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15 pointing out that the Entry as such does not distinguish between Maize and Maize waste and that the grant of exemption cannot depend upon the purpose for which the product is used, especially by a person who buys it from a registered dealer. 5. Ho .....

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ion, by the learned Judge, on the ground that the appellant has an alternative remedy of appeal. Therefore, the appellant is before us. 6. It is true that the appellant has a statutory alternative remedy of appeal under the Act. It is also true that .....

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risdiction on the part of the Assessing Officer, this Court is not powerless to entertain a writ petition. 7. In the case on hand, there is no dispute about the fact that Maize is granted exemption, by virtue of being included in Entry No.19 of Part- .....

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II under the TNGST Act 1959 with effect from 27.3.2002 and the exemption continues to be in force under Section 88(3)(i) of the TNVAT Act 2006 with effect from 01.01.2007." 8. Yet another circular issued in letter No.VAT Cell/22840/2007 (VCC No. .....

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