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2016 (11) TMI 546 - MADRAS HIGH COURT

2016 (11) TMI 546 - MADRAS HIGH COURT - TMI - 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 & ACAAR No.30/2013-14, dated 23.10.2014, and redo the assessments - petition allowed - decided in favor of petitioner. - W.P.Nos.15716 & 15717 of 2014, M.P.Nos.1 and 1 of 2014 - Dated:- 7-10-2016 - T. S. .....

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u Value Added Tax Act, 2006(TNVAT Act). The orders 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 in W.P.No.29951 of 2013. For better appreciation, the operative portion of the said order is extracted hereunder: "4.Today when the matter is taken up, the learned Additional Government Pleader on in .....

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der 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 description of which reads as extracted below: All plastic goods other than doors, windows, frames profiles, automobile, industrial and sanitary items Originally the rate of tax was reduced from 12.5% to 4% with effect from 01.01.2007, under Notification No.II(1)/CTR/3-(a-5)/2007 in G.O.No.79, dated 23.0 .....

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on 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 Schedule, under Notification No.II(1)/CTR/12(R-20)/2011, in G.O.Ms.No.78, Commercial Taxes and Registration (B2) Department .....

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