TMI Blog2018 (2) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... have been mentioned in the industrial input certificate. This Court has no hesitation to hold that the correct rate of tax to be adopted in respect of the transactions effected by the petitioner is 4%. Petition allowed - decided in favor of petitioner. - Writ Petition Nos.25681 to 25684 of 2017 & WMP.Nos.27100 to 27103 of 2017 - - - Dated:- 8-2-2018 - T. S. Sivagnanam, J. For the Petitioner : Mr.Joseph Prabhakar For the Respondent : Mr.M.Hariharan, AGP ORDER Mr.M.Hariharan, learned Additional Government Pleader accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner, which is a registered dealer on the file of the respondent under the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (j) of Entry 67-A to the First Schedule under the said Act is only with regard to 'compressor of refrigerating equipment' and that the Entry does not indicate the industrial inputs for air conditioning for automobiles or for any other automobile related products. It appears that the respondent directed the petitioner to furnish sale invoices. Though the petitioner sought time to furnish the same, they were not furnished and therefore, the respondent proposed to assess the turnover at 12.5% under Section 27(1)(b) of the said Act and also levied interest under Section 42(3) of the said Act. 6. On receipt of the notices, the petitioner submitted their reply dated 10.8.2017 stating that they had already submitted their industrial in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elaborate, but on a reading of them, it would show that the respondent was not inclined to accept the stand taken by the petitioner that the products dealt with by them are industrial inputs, but was of the opinion that they effected sale of automobile parts. 9. However, on a perusal of the counter affidavit filed by the respondent, it makes things clearer as to what passes on in the mind of the Assessing Officer while assessing the petitioner to tax at 12.5%. Though the settled legal position is that the respondent cannot supplement or add fresh reasons to what has been mentioned in the impugned assessment orders, this Court is inclined to take into consideration the averments set out in the counter to examine as to whether the rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trial input certificate has been filed at page 6 of the typed set of papers, from which, it is seen that the purchaser's tax payer identification number, the name of the petitioner and their tax payer identification number, the bill number and the date of invoice, etc., have been furnished in the form of annexure and the description of goods is also found in the annexure. The value of the goods has been given invoice-wise and also cumulatively and with regard to description of goods, it is stated as 'passenger cars, its parts, components and accessories'. The certificate further states that the goods specified in the statement are industrial inputs for use in or in connection with the manufacture of goods i.e. passenger cars, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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