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2009 (4) TMI 863 - HC - VAT and Sales Tax
Issues:
Challenging orders under Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956 for assessment year 2004-05. Analysis: The petitioner challenged two orders of the respondent, one under the Tamil Nadu General Sales Tax Act, 1959, and another under the Central Sales Tax Act, 1956, for the assessment year 2004-05. The petitioner's grievance was not about the rate of tax but about the classification of the product as an adhesive instead of a lubricant. The respondent rejected the application for revision under section 55, stating that revision under both Acts is impermissible due to the assessing authority lacking the power to change the tax rate. However, the court noted that the petitioner's prayer was not for a change in the tax rate but for a reconsideration of the product classification, which falls within the respondent's power to review under section 55. The court held that the respondent had overlooked the nature of the petitioner's prayer, which was related to the product's classification rather than the tax rate. As such, the court set aside the orders passed on revision and remitted the applications under section 55 back to the respondent for a fresh consideration. The respondent was directed to review the petitioner's revision petition in accordance with the law and dispose of it on merits within four weeks from the receipt of the court's order. Additionally, the respondent was prohibited from taking any coercive recovery steps until the revision petitions were resolved. The court concluded by closing the related miscellaneous petitions without imposing any costs. In conclusion, the court's judgment focused on the misinterpretation of the petitioner's request by the respondent and emphasized the need for a fresh consideration based on the correct understanding of the issue raised by the petitioner. The court's decision aimed to ensure a fair review of the classification matter without any coercive actions by the respondent until a final decision is reached.
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