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TVL. UDHAYAM CHEMICALS Versus. THE ASSISTANT COMMISSIONER (CT) & THE COMMITTEE FOR CLARIFICATION AND ADVANCE RULING OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES

2015 (8) TMI 1264 - MADRAS HIGH COURT

Seeking correct tax rate - Sale of metal polishing soap used abrasively for polishing and smoothing the various metals - Whether to be classified under Entry 67 of Part B of I Schedule to the Act levying 14.5% VAT or under Entry 67-A of I Schedule le .....

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5 - MR. R.SUBBIAH, J. For Petitioner : Mr.R.D.Ganesan For Respondents : Mr.R.Karthikeyan Additional Government Pleader ORDER This writ petition has been filed praying this Court for issuance of a Writ of Certiorarified Mandamus of the 1st respondent .....

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of the Act. 2. In the affidavit filed in support of the writ petition, it is averred that the petitioner is the Proprietrix of the Tvl.Udhayam Chemicals. The petitioner is an assessee on the file of the 1st respondent herein under the provisions of t .....

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n the revision of assessment, the 1st respondent has levied 14.5% VAT on the sales of Metal Polishing Soap under Entry 67 of Part B of I Schedule to the Act against the petitioner's claim of 5% as per Entry 67-A of I Schedule. The petitioner has .....

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levied 14.5% VAT on the sales of Metal Polishing Soap under Entry 67 of Part B of I Schedule to the Act against the petitioner's claim of 5% as per Entry 67-A of I Schedule, the present writ petition has been filed for the relief stated above. 3 .....

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"Metal Polish Soap"if sold as 'Metal Polishing agent' are liable to tax at 5% under Entry 67-A (a) with the description "Abrasive of all types" in part-B of First Schedule to the TNVAT Act, 2006." He has also produced .....

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