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TMI Blog2020 (2) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... r on 31.10.2016 wherein objections were pointed out. The petitioner for a detailed reply. 3.The impugned order merely records the submission of the petitioner in response to the said notice issued to the petitioner with the following observation:- '' The objections filed by the dealers are considered by me in depth and discussed below. Based on the clarification No.ACAAR.50/2011-12 D.Dis.ActsCell II/7660/2012 dated 25.7.2012, the liability of tax at 14.5% is confirmed on the turnover of Rs. 42,68,685/- and therefore order passed as below. Regarding the reversal of the Input tax credit under Section 19(5)(c) of the Act, the citation referred by the dealers are not relevant to this issue and therefore the reversal of Input tax cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication and Advanced Ruling dated 25.7.2012 was against the petitioner, the respondent was justified in confirming the demand to that extent at the time of passing the impugned order. 8. However, post facto, the above clarification of the Authority for Clarification and Advanced Ruling under section 48A of the T.N. VAT Act, 2006 given earlier on 25.7.2012 to the petitioner clarifying that music/film audio compact disc/video disc/digital video disc etc were liable to tax at 14.5% under Entry 13-A (e) of Part C of the 1st Schedule to the Tamil Nadu VAT Act, 2006 was reviewed and a review order has been passed on 19.11.2018. As per the above clarification it has been clarified as under:- "Recorded and Pre-Recorded Audio and Video CDs and DV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Central Excise 2015 (326) ELT 209 (Supreme Court) iv) Sha KantilalJayanthilal Vs State of Tamil Nadu 2016 (339) ELT 520 (Mad) . 13. That apart the amounts involved are too meagre. Therefore, though the impugned order of the 1st respondent is non-speaking on the above issue, I am not inclined to interfere. 14. If the petitioner so desires, it may file an appeal before the appellate authority within a period of 30 days from the date of receipt of this order insofar as denial of input tax credit under Section 19(5) of the Tamil Nadu VAT Act, 2006 is concerned. 15. In case such an appeal is filed, the appellate authority may dispose the appeal on merits without insisting on the limitation and without getting influenced by the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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