9911796707
TMI Blog2011 (8) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1959 and Central Sales Tax Act, 1956. 2. In the course of business, the petitioner effects the sales of the Engine Spares to Retail Dealers, manufacturers of other goods for being used in their machineries to the consumers, Exporters and Export Oriented Units. The sales effected to Retail Dealers and consumers are liable to be taxed at the rate specified in the schedule -I to the TNGST Act. The petitioner has been collecting the sales tax and remitting it to the second respondent. 3. Section 4-E of the TNGST Act, 1959, reads as under: "A registered 100% export oriented unit or unit located in the Madras Export Processing Zone shall be entitled for refund of the whole of the tax paid by it on the purchase of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom Development Commissioner, MEPZ, Chennai-45. (D.O.No.19/50/96/EOA-TN/2423, dated 17.10.1996 and 18.2.97 From SCandCCT, Chennai. (D.O. Lr.No.A3/17816/97, dated 26.2.1997) Section 4(E) of the Tamil Nadu General Sales Tax Act, 1959 provides as below: "A registered 100% export oriented unit or unit located in the Madras Export Processing Zone shall be entitled for refund of the whole of the tax paid by it on the purchase of any goods, including consumables, packing materials and labels, but excluding plant and machinery, which has been used by such unit in the manufacture and assembling packing of labelling of goods manufactured within the State and sold by way of export of such Unit. Provided that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the tax payable by any dealer on the sale of raw materials to the registered 100% Export Oriented Units in this State and units located in the Chennai Exporting Processing Zone. EXPLANATORY NOTE (This does not form part of the notification but is intended to indicate the general purport). Section 4(E) of the Tamil Nadu Sales Tax Act, 1959 provides that a registered 100% export oriented unit or unit located in the Chennai Export Processing Zone shall be entitled for refund of the whole of the tax paid by it on the purchase of any goods, including consumables, packing materials, labels, but excluding plant and machinery. The Development Commissioner requested the Government that instead of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erials and consumable goods" shall be substituted. EXPLANATORY NOTE (This does not form part of the notification but it intended to indicate its general purport) With a view to encourage the exports from Tamil Nadu the Government have decided that packing materials and consumable goods purchased within the State by registered 100 percent Export Oriented Units and Units of the Madras Export Processing Zone(MEPZ) may also be exempted from payment of sales Tax. The notification is intended to achieve the above object. 6. The only ground of challenge by the petitioner, is that while granting exemption, the State Government has only exempted raw, material, packing materials, consumable goods whereas in Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
