TMI Blog2021 (5) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... held that confectionery items have been specifically mentioned in entry item-4 (iii) of Part-B of first schedule of the TNGST Act taxable at 4%. In view of the fact that the writ petitions on hand are similar to the same, which was already decided by this Court, this Court is inclined to consider the writ petitions - It is held that petitioners are liable to be taxed only at 4%. If any excess tax amount is collected from the petitioners, the same shall be refunded/adjusted by following the procedures - petition allowed - decided in favor of petitioner. - W.P.Nos.48896 & 48897 of 2006 - - - Dated:- 8-4-2021 - Honourable Mr. Justice S.M.Subramaniam For the Petitioners : Mr.S.Raveekumar [in bothW.Ps] For the Respondents : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax at 4%. The problem arose during the year 2004-05 and it appears that the Assessing Officer informed the petitioner that he should approach the Commissioner of Commercial Tax and obtain clarification as regards the rate of tax for the confectionery products produced by them. The Commissioner of Commercial Taxes by clarification dated 29.08.2005 in clarification No.111 of 2005 clarified that the confectionery items produced by the petitioner, which are branded, but the brand name is not registered and hence, taxable at 12% under the residuary entry no.40 of Part D of the first schedule of the TNGST Act. The Commissioner having given such a clarification, the Assessing Officer was left with no other option and followed the clarification a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the views of the Commissioner. As a consequence of these findings, the impugned assessment order has to be set aside. 8.One more point is to be noted that the confectionery items have been specifically mentioned in entry item-4 (iii) of Part-B of first schedule of the TNGST Act taxable at 4%. This being a specific entry the general entry or residuary entry, could be invoked only when a product can be dealt with in any of the entries. Even assuming the respondents construe the products produced by the petitioner as a bakery product, even then, regardless of the product with a brand name or without a brand name registered under the Trade and Merchandise Marks Act, 1958, it would fall under entry Item-11 (ii) of Part-B of first sched ..... X X X X Extracts X X X X X X X X Extracts X X X X
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