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Clariant Chemicals (India) Ltd. Versus The Assistant Commissioner (CT) And Others

2016 (4) TMI 1102 - MADRAS HIGH COURT

Leviability of tax - as per Entry 69 of the Part C of the First Schedule to the TNVAT Act 2006 - Petitioner's claim of exemption as per the Entry 17A of the Fourth Schedule was rejected by the first respondent, by stating that it is not applicable for industrial preservative, sold under the name "Nipacides" - Held that:- in the interest of justice, the petitioner can be given an opportunity to putforth their case by producing necessary documents before the respondents, however, on payment of 75% .....

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and CST/638530/2012-13 dated 31.12.2015 for the Assesssment Year 2012-2013 and quash the same. 2. It is the case of the petitioner that it is a Public Limited Company, engaged in manufacture of various chemicals, including fungicides and is registered under the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) and the Central Sales Tax Act 1956 (CST Act). 3. The first respondent issued a Notice dated 6.11.2015, wherein it was proposed to levy tax as per Entry 69 of the Part C of the First Schedu .....

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the notice dated 30.11.2015, the first respondent granted personal hearing to the petitioner and the petitioner also filed their written submissions before the first respondent. Subsequently, by Orders dated 28.12.2015 and 31.12.2015, the first respondent held that the petitioner is liable to pay the tax at the rate of 14.5%. 6. In the counter filed by the respondents, they have stated that the product, manufactured by the petitioner, has no direct application for pest control, but only act as p .....

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ted that the petitioner is manufacturing chemicals as per Part B of The First Schedule, tax of 5% only can be levied. By Notification dated 12.07.2011, the rate of tax in respect of Acids and Chemicals, was increased from 4% to 5%. The learned counsel also submitted that alternatively, under Entry 67 of the First Schedule, the petitioner is entitled for exemption, however, the product viz., "Fungicides" shall not come within the meaning, as stated by the respondents in their counter. F .....

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