2016 (9) TMI 561
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....ineries Pvt. Ltd., is a registered dealer, on the file of the second respondent, under the provisions of the Tamil Nadu General Sales Tax Act, 1959, and Central Sales Tax Act, 1956. 3. In W.P.Nos.24349, 28371, 28359 and 24504 of 2004, the petitioner has challenged the orders of assessment, dated 28.07.2004 and in W.P.No.20589 of 2004, the petitioner seeks for a Mandamus, not to demand any tax, till the petitioner's application, before the Tamil Nadu Taxation Special Tribunal, Chennai, is disposed of. As of now, the learned counsel for both sides are unable to report as to what is the status of O.P. No.1464 of 2003, filed before the Tribunal. Nevertheless, since four writ petitions have been filed challenging the assessment orders, the ....
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....ke and oil waste muddy (soap stock). This request made by the petitioner was accepted by the Industries and Commerce Department and Eligibility Certificate, issued on 14.05.1999, was amended to the following effect:- "This Eligibility Certificate is hereby granted to M/s. PADMASHRI OIL REFINERS PRIVATE LIMITED located at 223/2, 3, 24/2, ARNI ROAD, TAJPURA VILLAGE, ARCOT TALUK, VELLORE DISTRCT IS MANUFACTURING (1) manufacturing of edible oil from Kernals/Seeds (2) Refined Edible Oils from Seed/Crude Oil, like Sunflower, Soya and Palmolein etc. bye-products (3) oil cakes and oil waste muddy (soap stock) only". 5. Thus, by virtue of the amended Eligibility Certificate, the petitioner was entitled for waiver on the manufacture of edible oil ....
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....nt and stated that subject to the conditions stated therein, the petitioner is entitled to the benefit of the waiver scheme. 7. Subsequently, the petitioner had come before this Court, by filing another writ petition in W.P.No.2325 of 2003, to forbear the respondents from demanding any advance tax in respect of 250 Mts., of crude palmolein imported by the petitioner, which was then lying at the Madras Port. The said writ petition was disposed of, by an order, dated 14.08.2003, subject to certain conditions. Ultimately, the second respondent, by an order, dated 27.10.2003, held that the petitioner is not entitled to the benefit of waiver and the amended eligibility certificate is declared as null and void, for which reason, he referred to a....