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2016 (1) TMI 377 - MADRAS HIGH COURT

2016 (1) TMI 377 - MADRAS HIGH COURT - TMI - 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 gone by the fact that the person to whom Maize was sold, 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 exempt .....

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ppan For the Respondent : Mr. Kanmani Annamalai 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 and Mr.Kanmani Annamalai, learned Additional Government Pleader (Taxes) for the respondent. 3. The appellant is a registered dealer in respect of Maize and other products, both under the TNVAT Act, 2006 and .....

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ing. The appellant gave a reply dated 16.3.2015 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. However, overruling the objections of the appellant, the Assessing Officer passed an order dated 06.4.2015. Aggrieved by the said order, the appellant filed a writ petition in W.P.No.19939 of 2015. The writ .....

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