9911796707
TMI Blog2018 (5) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... a dealer of food items, matches, toffees, biscuits, chips, etc., and an assessee under the respondent holding VAT Registration No.TIN 33825043301. The dealer has submitted the returns under self- assessment basis for the assessment year 2008-2009. On the basis of VAT audit conducted at the place of business of the petitioner on 19.11.2009, the respondent issued a revision notice dated 10.01.2011. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied all the averments made in the affidavit filed in support of the Writ Petition and would contend that as per the clarification issued by the Commissioner of Commercial Taxes, Chennai, in VAT Cell 7342/2007 VCC No.225, dated 29.03.2007, the sale of chips are taxable at 4% without a brand name vide Entry 51 of Part B of the first Schedule and with a brand name are taxable at 12.5% vide Part C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Holdings Pvt. Ltd. v. Commissioner of Commercial Taxes, Chennai and others reported in [2010] 29 VST 214 (Mad), the first Division Bench of this Court passed an order on 10.11.2009, wherein it was held that a Division Bench of the Guwahati High Court in Pepsico India Holdings Pvt. Ltd. v. State of Assam reported in [2009] 25 VST 41, observed that potato chips sold by the appellant under the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it cannot be taxed under Entry 69 at the rate of 12.5%. I respectfully follow the judgment of the Hon'ble First Division Bench and conclude that the impugned order passed by the respondent is not sustainable. Further, the clarification issued by the Commissioner of Commercial Taxes is not accepted by the Hon'ble Division Bench. Once it is decided that the clarification is not sustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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