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M/s. Sri Vigneswara Agencies Versus The Assistant Commissioner (CT) ,

2016 (9) TMI 461 - MADRAS HIGH COURT

Classification - hair oil taxable at 12.5%, under Entry-20 (Commodity Code 321 of Part 'C' under I Schedule) of TNVAT – pure coconut oil – VVD Herbal – VVD Hibiscus – VVD Anti-dandruffs – vegetable oil - Held that: - Court is of the view that the matter required to be remitted back to the respondent, to enable the petitioner to furnish the full details, because, for the first time, before the Court, they stated that the commodity code number is '765' - the petitioner is directed to treat the imp .....

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favor of petitioner. - Writ Petition Nos. 31272 to 31276 of 2015 and M. P. Nos. 1 to 1 of 2015 - Dated:- 29-7-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. V.Sundareswaran For the Respondent : Mr. Manokaran Sundaram ORDER Heard Mr.D.Sundareswaran, learned counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader, appearing for the respondent, in all the writ petitions. By consent of the learned counsel for both sides, the writ petitions are take .....

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er. 3. Pursuant to an objection raised by the Accountant General, which conducted an audit, the respondent issued notice, dated 29.06.2015. Pointing out that on a scrutiny of Annexure I, in the monthly returns filed by the petitioner, for the relevant years, it was revealed that the petitioner had exempted purchase of Oil from M/s.VVD and Sons Private Limited. The respondent pointed out that hair oil is taxable at 12.5%, under Entry-20 (Commodity Code 321 of Part 'C' under I Schedule). B .....

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on 20.07.2015, for which the respondent has passed the impugned assessment orders. 4. On a perusal of the impugned assessment orders, it is seen that, on account of the mistake committed by the petitioner (in not mentioning the specific commodity code) the assessments were finalized by the respondent, as done in the impugned orders. The petitioner did not produce any proof to show that there was sale of vegetable oil. Therefore, the manner in which the assessments were completed cannot be fault .....

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