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TMI Blog2013 (1) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... have to be followed. Admittedly, in this case, no opportunity of personal hearing was given to the petitioner. In such view of the matter, the impugned order is liable to be set aside. In view of the above, the impugned order is set aside and the matter is remitted back to the first respondent-Authority for fresh consideration after giving reasonable opportunity to the petitioner in accordance with law. - Writ Petition No. 77 of 2013, M.P. Nos. 1,2 of 2013 - - - Dated:- 18-1-2013 - SUDHAKAR R., J. ORDER :- R. SUDHAKAR J.- This writ petition is filed praying to issue a writ of certiorarified mandamus, calling for the records of the first respondent in A.C.A.A.R. 59/2012-13 D. Dis.Acts Cell II/29358/2012 dated October 26, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art C of the First Schedule to the Act reads as follows: Any other goods, not specified in any of the Schedules. 8. Chemically cross linked polyethylene sheet fits into the description given under entry 69 of Part C of the First Schedule to the Act. 9. The clarification, therefore, is that chemically cross linked polyethylene sheet is an unclassified item taxable at 14.5 per cent. under entry 69 of Part C of the First Schedule to the TNVAT Act, 2006. To come to this conclusion, reasons have been given in paras 4 and 5 which reads as follows: 4. The dealer has stated that 'INSU Shield' is a closed all chemically cross linked polyethylene material. The closed cell structure of the product prevents moist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No application shall be entertained where the question raised in the application: (i) is already pending before any appellate or revising authority of the Department or Appellate Tribunal or any court; or (ii) relates to an issue which is designed apparently for avoidance of tax: Provided that no application shall be rejected under this subsection without giving the applicant a reasonable opportunity of being heard and where the application is rejected, reasons for such rejection, shall be recorded in the order. 5. petitioner also relies upon rule 12A and its proviso, TNVAT Rules, 2007 which reads as follows: 12A. Authority for Clarification and Advance Ruling.-(1) Every application under section 48A by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der a different category, namely, Part C of the First Schedule to the TNVAT Act, 2006. Therefore, before rejecting the petitioner's application, the proviso to section 48A of the TNVAT Act, 2006 and rule 12A of the TNVAT Rules, 2007 necessarily have to be followed. Admittedly, in this case, no opportunity of personal hearing was given to the petitioner. In such view of the matter, the impugned order is liable to be set aside. 7. In view of the above, the impugned order is set aside and the matter is remitted back to the first respondent-Authority for fresh consideration after giving reasonable opportunity to the petitioner in accordance with law. 8. The writ petition is allowed by way of remand as above. No costs. Consequently, co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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