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TMI Blog2020 (4) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... DER The petitioner challenges an order of assessment dated 01.06.2009 for the period 2004-05 passed in terms of the provisions of the Tamil Nadu General Sales Tax Act, 1959 (in short 'Act'). 2. The petitioner is engaged in the manufacture and sale of bacterial culture/organic manure. The issue that arises is the classification of certain products sold by the petitioner, which it claims a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvironmentally friendly and compatible, and utilisation of the same is for maintenance of water quality and production of healthy shrimps. The annexure to the report which contains the product parameters, the composition and the purpose, makes it apparent that the products which have been classified as organic manure (Bacterial Culture) would fall squarely within the ambit of Entry 7 of the Third ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealt with by it is unclear. There is no specific averment to the effect that the products dealt with by the third party assessee is the same as that dealt with by the petitioner herein. The Commissioner has, in that case, opined that the commodities dealt with by the third party dealer would be taxable at highest rate. 5. At paragraph 6 of the counter, the Revenue relies on Entry 9 of 11th Schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larification issued in the case of the third party dealer. 7. Mr.Hariharan requests that the mater may be remanded back for de novo consideration. I see no reason to accede to this request insofar as the period of assessment is 2004-05 and there is a lapse of 15 years from the period of assessment till date. The Assessing Authority should not, in my view, be afforded a second innings simply for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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