TMI Blog2022 (10) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... e TNVAT Act, there has been a total exemption provided for certain items, where Schedule IV states about various items wherein Entry 68 speaks about pulses and other items which have been dealt with by the petitioner/dealer herein. But the only catch is that the total turn over shall not be more than Rs.300 Crores. The ground on which the revisional authority remanded the matter to the assessing authority to reconsider the issue by giving an opportunity to the petitioner to produce the documents to substantiate their claim that their turn over is less than Rs.300 Crores is based on the legal position and not based on the judgment in M/s.Sunrise Foods Private Limited's case [ 2020 (5) TMI 494 - MADRAS HIGH COURT] and therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lses and other related items. Insofar as the aforesaid assessment years are concerned, the Revenue has levied purchase tax against the petitioner under Section 12(1)(c) of the TNVAT Act, 2006. 2. Aggrieved, the petitioner has filed a revision before the Joint Commissioner (Sales Tax), Chennai (North) in R.P.No.10 to 16 of 2021. The Joint Commissioner ie., the revisional authority, by an order dated 23.08.2021 had remanded the matter to the assessing authority with a direction that the petitioner shall file supporting documents to the assessing officer to prove that they have not effected any purchase from dealers whose total turn over is more than Rs.300 to Rs.500 Crores, as the case may be. The said exercise shall be undertaken within f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently by another proceedings dated 20.12.2021, the assessing authority had issued a notice to the petitioner stating that, though the personal hearing was deferred as requested by the petitioner to 19.01.2022, in the meanwhile assessing authority has come to the notice of the Division Bench judgment of this Court passed in W.A.No.2549, 2551 of 2021 etc., batch of writ appeals against the order passed in M/s.Sunrise Foods Private Limtied in the Writ Court, where the entire findings, especially the findings given in Para 84 of M/s.Sunrise Foods Private Limited's case, was erased. 7. In view of the said order passed by the Division Bench, according to the assessing authority, the only reason for which the remand order originally pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to produce the supporting documents to establish the fact that the petitioner's turn over was less than Rs.300 Crores and thereafter decide the issue on merits. Therefore, only for the said limited purpose even though the impugned communication is only a notice, the petitioner has chosen to file these writ petitions. Hence, learned counsel for the petitioner seeks the indulgence of this Court. 10. On the other hand, Mr.N.R.R.Arun Natarajan, learned Special Government Pleader appearing for the respondents would submit that, no doubt the exemption flows from Section 15 in respect of Entry 68 of Schedule IV of the TNVAT Act, where, those items which have been dealt with by the petitioner/dealer are exempted from the purview of the tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items which have been dealt with by the petitioner/dealer herein. But the only catch is that the total turn over shall not be more than Rs.300 Crores. 14. Therefore, the ground on which the revisional authority remanded the matter to the assessing authority to reconsider the issue by giving an opportunity to the petitioner to produce the documents to substantiate their claim that their turn over is less than Rs.300 Crores is based on the legal position and not based on the judgment in M/s.Sunrise Foods Private Limited's case and therefore the findings or reasons given in the impugned notice itself by the assessing authority that in view of the Division Bench judgment against M/s.Sunrise Foods Private Limited , the only reason unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
