9911796707
TMI Blog2007 (11) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... deration on merits. If there is any delay on the part of the petitioner in filing the objections on the said date, it is open to the assessing officer to pass necessary orders on merits and complete the proceedings. - - - - - Dated:- 29-11-2007 - RAVIRAJA PANDIAN K. AND CHITRA VENKATARAMAN , JJ. The judgment of the court was delivered by Mrs. CHITRA VENKATARAMAN J. The writ petition is filed against the order of the Tamil Nadu Taxation Special Tribunal dismissing the original petitions filed by the petitioner challenging the condition prescribed under entry 7 of Part E of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 to the effect that all tooth pastes whether or not medicated or as defined under the Drugs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorities of Gujarat and that Thermoseal and Rathermoseal are medical preparations and cannot be equated with ordinary tooth pastes to fall under entry 7, Part E. Placing reliance on the decision of this court in V.C. Ramalingam Sons v. State of Tamil Nadu [2002] 127 STC 382 and the decision of the Supreme Court in Puma Ayurvedic Herbal (P.) Ltd. v. Commissioner, Central Excise, Nagpur [2006] 145 STC 200, learned counsel sought for an interpretation of the item as medicinal preparation liable to be assessed under entry 20A, Part C. Heard the learned counsel on either side and perused the materials on either side. We do not find any justifiable ground to accept the contention of the petitioner to hold the items in question as medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his court merits to be taken before the assessing authority concerned for consideration on merits. In the light of the decision in State of Goa v. Leukoplast (India) Ltd. [1997] 105 STC 318 (SC), we do not find any justification to accept the plea of the assessee herein. On the other hand, the proper course would be for the assessee to place its plea with all the supporting materials before the assessing officer so that necessary findings could be arrived at as to the entry under which the item should be assessed. Accordingly, we direct the petitioner to appear before the assessing officer, the second respondent herein, on December 20, 2007 and place his objections with all supportive materials to support the plea based on the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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