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TMI Blog2022 (8) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... bacco products and the sale of raw chewing tobacco from the year 1945. Chewing tobacco is made from different dried parts of the tobacco plant. The petitioner filed their monthly returns with the second respondent in the year 2008. On 30.09.2009, in its proceedings in R.C. 2116/07, B1, the second respondent wrongly classified chewing tobacco under Entry 69 of part C of the First Schedule to the Tamil Nadu Value Added Tax, 2006 and imposed a tax of 12.5% under the said entry. 3. As per Notification No.II(1)/CTR/52(a)/2007-G.O.No.146, dated 08.08.2007, which had been in effect from 01.04.2007, snuff and cheroot were exempted from levy of tax. This notification was subsequently amended by G.O.Ms.No.149, dated 12.10.2009, which exempted from l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adu Value Added Tax before the Assessing Officer on 15.07.2021. The Assessment Officer failed to consider the rectification petition as well and proceeded to issue a demand notice, dated 14.03.2022 for payment of taxes. The Assessing Officer without intimation to the petitioner proceeded to serve an attachment notice upon the petitioner's bank account in State Bank of India, Thanjavur, after the Department recovered Rs.2,05,000/- from the bank account of the petitioner. The petitioner further submits that this Court in W.P(MD)No.18510 of 2021 quashed the impugned order, which is similar to the present case. He further submits that there was an exemption in favour of tobacco products listed under Tamil Nadu Value Added Tax Act. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Notification No.II(1)/CTR/12(R-1)/2011-GO.No.75, dated 11.07.2011, chewing tobacco was brought under taxation. Following the same, notification has been issued to the petitioner informing that snuff and cheroot and chewing tobacco included in G.O.Ms.No.149, dated 12.10.2009 thereby, levying 12.5% tax. It is seen that from 01.04.2007 to 12.10.2009, chewing tobacco was exempted. The tobacco manufacturers association had filed W.P.No.21237 of 2011 and this Court by order, dated 15.09.2011, granted stay and thereby restrained the Commercial tax officials to levy Value Added Tax on chewing tobacco for sale effected from 01.04.2007 to 12.010.2009. Further, this Court in W.P(MD)No.18510 of 2021, dated 20.10.2021 quashed the consequent bank attac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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