9911796707
TMI Blog2009 (10) TMI 868X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed to pass appropriate orders thereon, on merits and in accordance with law. - W.P. No. 28805 of 2007 - - - Dated:- 6-10-2009 - JAICHANDREN M. , J. ORDER:- M. JAICHANDREN J. Heard Mr. P. Rajkumar, the learned counsel appearing for the petitioner and Mr. R. Tholgappian, the learned Government advocate appearing for the respondent. The petitioner is a registered dealer registered under the provisions of the Tamil Nadu General Sales Tax Act, 1959. Various food items and drinks are served in the hotels and restaurants, in the name of the petitioner, namely, M/s. Hotel Saravana Bhavan. Outdoor catering is also undertaken by the petitioner. It also prepares and serves ready to eat food items like idly, dosai, vadai, nood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department, dated November 30, 2001. Therefore the vegetable oils, which were purchased from locally registered dealers and used in the manufacturing of sweets, savories, bakery items and other items did not suffer any tax in the year of assessment 2000-01. Such purchase of vegetable oil would attract liability under section 7A of the TNGST Act. Further the dealers had purchased pulses, grams, chillies, coriander, tamarind, jaggery, turmeric and asafoetida from the local dealers and used the goods in the preparation of food items. Such items are also exempted from tax (i.e., conditional exemption the sales turnover does not exceed Rs. 300 crores in a year) under entry 81(a), (b), (c) and (d) in Part B of the Third Schedule to the TNG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnover proposed to be assessed above due to wilful non-disclosure of the assessable turnover. 6. Further, verification of the notice revealed that a turnover of Rs. 2,10,10,436 was proposed to be assessed at four per cent which is not in order. The above purchase turnover pertains to the purchases of pulses and grams, chillies, coriander, turmeric, tamarind and asafoetida. Of which pulses and grams, being declared goods are liable to tax at four per cent and others, viz., chillies, coriander, turmeric, tamarind and asafoetida, being not specified elsewhere in any of the Schedule, are liable to tax at 12 per cent as residuary item of goods. In response to the notice though the dealers filed their objections, they failed to furnish the bre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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