TMI Blog2016 (11) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent, stating that the petitioner has exceeded the threshold limit of ₹ 300 crores limit is not sustainable in law. - petition allowed - decided in favor of petitioner., - W. P. No. 33846 of 2015 & M. P. No. 1 of 2015 - - - Dated:- 20-10-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. D. Vijayakumar For the Respondent : Mr. K. Venkatesh ORDER Heard Mr.D.Vijayakumar, learned Counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate, who has accepted notice on behalf of the respondent. With the consent of the learned counsel appearing on either side, the Writ Petition itself is taken up for disposal. 2 (i) The petitioner is the National Agricultural Co-operative Marketing Federation of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u, oinion, vegetables, turmeric, chillies and copra etc. from the farmers and effected sales to various consumers within the State and outside the State, including State Co-operative Societies. The petitioner has also imported Peas, as per the instruction of Government of India and regularly file their monthly returns and paid taxes in accordance with the provisions of the Act. The place of business of the petitioner was inspected 24.12.2013, which had resulted in a notice being issued to the petitioner dated 16.2.2015. 3. Among other issues, one of the issues which was pointed out in the notice pertains to sale of imported Peas. It was stated that the total turnover for the year 2007-2008, was ₹ 384.82 crores and the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 300 crores is to be restricted to the turnover of Peas and Peas dhall or should be taken on the basis of the overall turnover of the petitioner. 7. The contention raised by the petitioner that the Entry No.67 in Part-B of IV Schedule is a specific Entry and covers the entire sale of Peas and Peas dhall, has not been specifically dealt with in the counter affidavit. For better appreciation, the said Entry NO.67 is quoted herein below: 67. Sale of peas and peas dhall including broken, husk and dust thereof, by any dealer whose total turnover on their sale of these goods does not exceed rupees three hundred crores per year. 8. It is submitted by the learned counsel for the petitioner that this problem arose only for one assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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