TMI Blog2019 (10) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... the appropriate State that the rate of tax payable is in respect of the turn over of goods under this Act. The finding of the Assessing Authority that the inter-State sales of Fried Gram are liable for tax is not sustainable, in view of exemption granted under Entry 68 of TNVAT Act - Petition allowed. - W.P.(MD) No. 14253 to 14255 and 18117 and 18120 of 2019 And WM.P.(MD).Nos.10699, 10700, 10701, 14565 and 14569 of 2019 - - - Dated:- 16-10-2019 - Mr. Justice M. Govindaraj For the Petitioner : Mr.A.Chandrasekaran For the Respondents : Mr.J.Gunaseelan Muthaiah Additional Government Pleader (in all W.Ps) COMMON ORDER Mr. J. Gunaseelan Muthaiah, learned Additional Government Pleader, takes notice on behalf of the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x is nil, in view of sub-section 2 of Section 8 of CST Act, the inter-State sale of Fried Gram does not attract sales tax. However, without considering the said proviso, the Assessing Authority himself by way of proceedings in CST: 108939 / 2011-12 dated 29.04.2019, CST: 108939 / 2012-13 dated 29.04.2019, CST: 108939 / 2013-14 dated 29.04.2019, CST: 108939 / 2017-18 dated 30.05.2019 and CST: 108939 / 2016-17 dated 30.05.2019 has passed the impugned orders. The Assessing Authority has observed in paragraph No.12 of the impugned orders as follows: 12.Tax on Inter-State sales of fried gram:- They have stated that the fried gram is an exempted commodity falling under item 68 of part-8 of IV schedule to the VAT Act, 2006 which is a condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even though the petitioner has informed the Assessing Authority that he is doing inside as well as inter- State business and his turn over is below ₹ 500 crores, the second respondent has issued the assessment orders against the petitioner. 5.It is repeatedly held by the Honourable Supreme Court in various judgments that the sale or purchase of any goods is exempted from tax generally under Sales Tax Law of the appropriate State that the rate of tax payable is in respect of the turn over of goods under this Act. 6. After amendment of Act in the year 2007, in the case of State of Gujarat Vs. Reliance Industries Limited , reported in [2017] 98 VST 111 (Guj) , the High Court of Gujarat has categorically held as follows:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under section 5(2) of the Gujarat Value Added Tax Act, 2003 to the inter-State sale of liquefied petroleum gas from the State to the buyers outside the State. (ii)That the Tribunal was right in holding that entry 69 made no difference even after its amendment with effect from October 3, 2008 by treating intra-State sale of liquefied petroleum gas for domestic use by the consumers of the State, and inter-State sale of liquefied petroleum gas in bulk outside the State, on t he same footing. iii)That by virtue of modification in entry 69 of the exemption notification pertaining to sales of liquefied petroleum gas for domestic use by addition of words by the consumers of the State , with effect from October 3, 2008, the respondent-deal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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