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Tvl. Eastern Condiment (P) Ltd. Versus The Assistant Commissioner (CT) , Theni-1

2015 (10) TMI 2515 - MADRAS HIGH COURT

Demand of VAT on exempted turnover - suppression of turnover - principle of natural justice - chillies and chilly powder fall under Entry 18 of the Part-B of IV Schedule to the TNVAT Act and sale of the same by any dealer is exempted from tax by Section 15 of the TNVAT Act, whose turn over in respect of those items does not exceed Rupees three hundred crores in a year. The petitioner total turn over of chillies and chilly powder for the assessment year 2014-2015 is below the limit of Rupees thre .....

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nal hearing is must to put forth the contentions of the petitioner firm. In the case on hand, it is seen that no such personal hearing was given to the petitioner to substantiate the claim of the petitioner. Accordingly, the order impugned in this Writ Petition stands set aside and the respondent is directed to provide a personal hearing to the petitioner within a period of four weeks from the date of receipt of a copy of this order. After doing so, the respondent is directed to pass appropriate .....

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illegal, invalid and against the provisions of the Tamil Nadu Value Added Tax, 2006. 2. The case of the petitioner is that he is the manufacturer/dealer in condiments, masala powder, chilli powder etc and an assessee on the file of the respondent under the Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act,1956, (hereinafter referred to as 'CST' Act). The petitioner in their regular course of business purchased raw materials from registered dealers with locally and interstate .....

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TC' available to them as per the TNVAT Act and the Tamil Nadu Value Added Rules, 2007, (hereinafter referred to as 'TNVAT' Rules). The petitioner had also properly reversed the Input Tax Credit (Paid on locally purchased raw materials) on their dispatches, branch transfer, to their Head Office at Kerala. Likewise, the petitioner had also properly reported their turn over of direct inter-state sales and dispatches to their head office at Kerala by way of Branch transfer, through their .....

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hillies and chilly powder fall under Entry 18 of the Part-B of IV Schedule to the TNVAT Act and sale of the same by any dealer is exempted from tax by Section 15 of the TNVAT Act, whose turn over in respect of those items does not exceed Rupees three hundred crores in a year. The petitioner total turn over of chillies and chilly powder for the assessment year 2014-2015 is below the limit of Rupees three hundred crores and hence, the petitioner claimed exemption on their local sales turn over of .....

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espondent on 23.07.2015, wherein the respondent stated that the 'petitioner have reported a total turn over (CST+VAT) of ₹ 353,63,85,695 for the year 2014-2015' and requested the petitioner firm to pay tax of 5% for exempted sale under commodity code-2052. Consequently, the respondent determined the tax amount of ₹ 51,10,471/- and further proposed to levy penalty under Section 27(3) of the TNVAT Act. The respondent granted 15 days time to the petitioner to file their objectio .....

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