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M/s. Raj Foam Versus The Assistant Commissioner (CT) (FAC)

Application of clarification dated 23.10.2014 - Polyurethane Foam (PU Sheets) - Held that: - matter remanded to the respondent with a direction to apply clarification given by the authority for Clarification and Advance Ruling in ACAAR No.15/2012-13 .....

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ani,Sr.counsel for Mr.B.Raveendran For the Respondents : Mr.S.Kanmani Annamalai, Addl.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 Additio .....

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ders impugned in these writ petitions are orders of assessment passed for the years 2007-08 and 2008-09. 3. The learned counsel on either side submitted that the issue involved in these writ petitions is covered by the order dated 28.11.2014, passed .....

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the clarification dated 23.10.2014 would squarely apply. The clarification sought for before the Advance Ruling Authority was to review the clarification in respect of Poly Urethane Foam. The Authority after considering all the contentions raised hel .....

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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 description of which reads as extracted below: All plastic goods other than doors, windows, frames pr .....

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in rate as per the aforesaid notification was not considered by the Advance Ruling Authority while its earlier clarification dated 25.07.2012 and 03.12.2013. 9. It is pertinent to mention here that the same issue has already been taken up for review .....

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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 .....

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07.2011. In the event of having clarified as above, the earlier clarifications, vide Proceedings in ACAAR No.15/2012-13, dated 25.07.2012 and ACAAR No.30/2013-14, dated 03.12.2013 need not be rescinded. 5. By virtue of the above clarification, Polyur .....

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