TMI Blog2019 (1) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... r reasoning adduced for arriving the taxability in respect of the transaction of the petitioner - HELD THAT:- The submission is not refuted by the learned Government Advocate appearing for the respondents, who fairly submitted that the matter be remanded for fresh consideration in line with the Schedule to the Act - the matter is remitted to the first respondent for passing appropriate orders, ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... germination, moisture, genetic purity, seed vigor etc., and after getting the result under the personal supervision of the Tamil Nadu Seed Certification Department Officials, seeds are treated with chemicals for pests and fungus, then packed and sold for sowing purpose only. What is sold according to the petitioner is only cotton seed and not oil seeds used for edible purpose. 2.When th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esented that the seeds for seeding purpose was exempt from tax under item 19, Part-B of the Third Schedule to the Act. In view of the confusion in the entry, the Association sought for amending Item 7, Part-B of the Third Schedule so as to include the seeds for seeding purpose in clear terms, for availing exemption. The representation made by the Association was simply refused by the first respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Third Schedule to the Tamil Nadu General Sales Tax Act, 1959. 6.This Court has also heard the submissions made by the learned Government Advocate appearing for the respondents. 7.It is the specific case of the petitioner that the order of assessment has been passed by the second respondent without considering the schedule to the Act and no proper reasoning adduced for arriving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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