TMI Blog2017 (11) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... ax below 10% - Held that: - identical issue decided in the case of J.G.Hosiery Private Limited V. Special Commissioner & Commissioner of Commercial Taxes, Chennai and another [2017 (11) TMI 524 - MADRAS HIGH COURT], where on similar issue it was held that since the petitioner has approached this Court challenging a notice proposing to levy tax at 10%, the matter has to be necessarily remanded to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 21.08.2006 rejecting an application filed by the petitioner under Section 55 of the TNGST Act for rectifying the assessment order dated 31.03.2006 under the CST Act for the assessment year 2003-2004. 3. The petitioner filed the application under Section 55 of the Act by placing reliance on an Government Order in G.O.(Ms)No.75 dated 25.07.2006 and submitted that the Government has direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad approached the Court by challenging the revision notices issued by his Assessing Officer proposing to levy and collect tax in excess of 1% on the inter-state turnover of the petitioner therein. The Court, by taking note of a case decided by the Appellate Authority in M/s.Rupa Company Limited, disposed of the writ petitions, by directing the dealer to submit their objections before the concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Special Commissioner of Commercial Taxes, Chennai in the light of the notification issued by the Government giving the appellants the option to avail the rate of tax at 1% an interstate sale by not claiming exemption in respect of stock transfer under Section 6A shall qualify the appellants to avail the rate of tax at 1% under CST Act. The order of assessment at enhanced rate at 2% and 10% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stands restored to the file of the respondent, who shall decide the said petition, after taking into consideration the directions issued in J.G.Hosiery Private Limited (cited supra) and the respondent is directed to pass a speaking order on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner. N costs. Consequently, connected miscellaneous petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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