9911796707
TMI Blog2016 (7) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of Ready-mix concrete, and have its Factory at Senneer Kuppam Village, Avadi Road, Chennai. The petitioner is a registered dealer, on the file of the respondent, under the provisions of Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956. 3. The short issue, which falls for consideration in these Writ Petitions is as to whether the petitioner is entitled to the benefit of exemption, as the petitioner has supplied Ready-mix concrete to the developers of Special Economic Zone (SEZ). 4. The petitioner had earlier approached this Court, by filing Writ Petitions, in W.P.Nos.9968 to 9973 of 2014. In the said Writ Petitions, the challenge was to the assessment orders, dated 21.02.2014, for the assessment years 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch registered dealer has been authorized to establish such units. 6. The petitioner, by referring to the aforesaid Government Order, in their objection, submitted that they are effecting sale of Ready-mix concrete to M/s.DLF Info City Developers (Chennai) Ltd., which has been granted approval by the Department of Commerce (EPZ Section) Ministry of Commerce and Industry, Government of India for development and operation of the Sector Specific Special Economic Zone for IT/ITES Sectors, at Chennai. That apart, the petitioner enclosed reconciliation statements and original purchase invoices along with their objection. 7. While completing the assessment, the Assessing Officer, though took note of the objection given by the petitioner, applied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Government of Tamil Nadu, Commercial Taxes and Registration (B1) Department, dated 29.01.2016, it has been notified as follows:- " In exercise of the powers conferred by sub-sections (1) and (2) of section 30 of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006) and in supersession of the Commercial Taxes and Registration Department Notification No.II (1)/CTR/58 (h-14)/2006, published at pages 8 and 9 of Part II Section 1 of the Tamil Nadu Government Gazette, Extraordinary, dated 30.12.2006, the Governor of Tamil Nadu hereby makes and exemption in respect of the tax payable under the said Act by any dealer on the sale of goods made by such dealer to a registered dealer for the purpose of setting up, operation and main ..... X X X X Extracts X X X X X X X X Extracts X X X X
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