TMI Blog2016 (11) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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. Sivagnanam, J. For the Petitioner : Mr.R.L.Ramani,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, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction from the respondents submitted that 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 held as follows:- 8. As correctly pointed out by the applicant-dealers, Notification No.II(1)/CTR/12(R-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 012 and 03.12.2013. 9. It is pertinent to mention here that the same issue has already been taken up for review on application from Tvl.Kurlon Limited, the party originally affected by the clarification advanced in the Proceedings in ACAAR No.15/2012-13, dated 25.07.2012 and clarified on the lines of the Notification No.II(1)/CTR/12(R-20)/2011 in G.O.Ms.No.78, Commercial Taxes and Registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Schedule, under Notification in G.O.Ms.No.78, dated 11.07.2011 brought into effect from 12.07.2007. 6. In the light of the above clarification, the impugned assessment order is liable to be set aside. Accordingly, the Writ Petition is allowed and the impugned order is set aside and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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