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TMI Blog2015 (9) TMI 1760X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the 1st respondent dated 2.9.2015 and to direct the 1st respondent to reconsider the issue, after affording a personal hearing to the petitioner as contemplated under Section 48A of the TNVAT Act read with Rule 12A of the TNVAT Rules. 3. The learned counsel for the petitioner would submit that the petitioner, being the manufacturers and dealers in Sand Lime Bricks, which is manufactured by using the raw materials such as cement, sand, gypsum powder and lime powder, are the registered dealers under the TNVAT and CST Acts and are assesses on the file of the 2nd respondent. For the assessment year 2013-14, under the TNVAT Act, the petitioners reported a total and taxable turnover of Rs. 9,70,20,296/-. According to the learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring. Hence, on the ground of violation of principles of natural justice, the impugned order is liable to be quashed. In support of the above contention, the learned counsel for the petitioner had also relied on a Judgment of this Court reported in [2014] 68 VST 494 (Mad) (Supreme Industries Ltd., vs. Authority for Clarification and Advance Ruling Chepauk, Chennai and another, wherein, this Court has held as follows:- "... Admittedly, the application filed by the petitioner seeking clarification on the product has been rejected holding that it falls under a different category, namely, Part C of the I Schedule to the TNVAT Act, 2006. Therefore, before rejecting the petitioner's application, the proviso to section 48A of the TNVAT Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, which reads as follows:- "12A Authority for Clarification and Advance Ruling: (1) Every application under section 48A by a registered dealer, seeking clarification on any point concerning the rate of tax, shall be made to the Authority in form VV in quadruplicate and shall be accompanied by a crossed banker's cheque in favour of State Bank of India or crossed demand draft or pay order of a bank in support of having paid a sum of rupees one thousand only in favour of the Commissioner of Commercial Taxes, Chennai. (2) On receipt of any such application, the authority shall cause a copy thereof to be forwarded to the assessing or registering authority concerned and call for any information or records. (3) The authority may, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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