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M/s. Arokiya Foods Versus The Commissioner of Commercial Taxes, Assistant Commissioner (CT)

2016 (9) TMI 925 - MADRAS HIGH COURT

Validity of Assessment order - TNVAT Act, 2006 - completion of assessment solely placing reliance on the Advance Ruling, given by the Authority for Clarification and Advance Ruling - Entry 51 of Part-B of the First Schedule - sale of batter in loose condition taxable at 5% - Idli Wet Maavu - Dosai Wet Maavu - Vada wet Maavu - Addai Wet Maavu - Is the decision of advance ruling applicable to the petitioner? - Held that: - the proceedings, dated 2.12.2013, is not a Clarification issued by the Comm .....

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tion 48-A(4) of the TNVAT Act, 2006. The Advance Ruling Authority has power to review, amend or revoke its Clarification or advance ruling at any time for good and sufficient cause, after giving an opportunity of being heard to the affected parties. If the petitioner's case is that the Clarification would not apply to their case, or if it is erroneous, then, they have to approach the authority by seeking for review of the orders. - The petitioner is directed to file a petition to review the .....

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petitioner. - Writ Petition Nos.30796 to 30803 of 2016 & W.M.P.Nos.26693 to 26700 of 2016, W.P.No.30796 of 2016: - Dated:- 2-9-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. C. B. Baktha Siromoni For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.C.Baktha Siromoni, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, who accepts notice on behalf of the respondents and with the consent of either side, the writ petitions are taken u .....

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acing reliance on the Advance Ruling, given by the Authority for Clarification and Advance Ruling, by proceedings dated 2.12.2013. Such ruling has been obtained by M/s.Vijay Homes Foods (P) Limited, Trichy, in which, the authority has stated that 'Idli Wet Maavu (batter), Dosai Wet Maavu (batter), Vada wet Maavu (batter), Addai Wet Maavu (Batter) sold in loose condition (without any container/brand) are taxable at 5% under Entry 51 of Part-B of the First Schedule'. 4. The learned counsel .....

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her, the Division Bench in the case of Texx One Private Ltd., vs. Principal Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai and another [2012] 52 VST 377 (Mad)] has held that the Circular issued by the Commissioner of Commercial Taxes has no legal authority. Therefore, it is contended that the Clarification issued by the Commissioner, dated 2.12.2013, is against the decisions of the Division Bench of this Court. 5. Though such a contention has been raised, the proceedings, da .....

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