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TMI Blog2016 (11) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... dl.G.P. ORDER Heard Mr.R.L.Ramani, learned Senior counsel for Mr.B.Raveendran, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. 2.The petitioner is a dealer in Polyurethane Foam (PU Sheets) and registered as a dealer on the file of the respondent under the provisions of Tamilnadu Value Added Tax Act, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows:- 8. As correctly pointed out by the applicant-dealers, Notification No.II(1)/CTR/12(R-20)/2011 in G.O.Ms.No.78, Commercial Taxes and Registration (B2) Department, dated 11.07.2011, issued under Section 30 of the Act, provides reduction in rate of tax to 5% for several commodities which are normally taxable at 14.5% and one among them in Serial No.13 is related to Plastic goods, the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification No.II(1)/CTR/12(R-20)/2011 in G.O.Ms.No.78, Commercial Taxes and Registration (B2) Department dated 11.07.2011. 10. The applicant-association is also clarified on similar lines as below: The Polyurethane Foam is a plastic product, liable to tax at reduced rate of 5%, as per Entry in Sl.No.13 in the list of goods, which are normally taxable at 14.5% under Part-C of first Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, the Writ Petition is allowed and the impugned order is set aside and the matter is remanded to the respondents with a direction to apply clarification given by the authority for Clarification and Advance Ruling in ACAAR No.15/2012-13 & ACAAR No.30/2013-14, dated 23.10.2014, and redo the assessment. No costs. Consequently, connected miscellaneous petition is closed." 4. In the light ..... X X X X Extracts X X X X X X X X Extracts X X X X
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