9911796707
TMI Blog2012 (9) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel appearing for the petitioner, as well as the learned Government Advocate for Taxes, appearing on behalf of the respondents. 2. The case of the petitioner is that the petitioner is a registered dealer in insulating materials on the files of the third respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006, and under the provisions of the Central Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der entry 69 of Part B of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006. The petitioner had also requested for an opportunity of being heard, in person, to explain his case. However, the first respondent had passed the impugned proceedings, dated July 23, 2012, by way of a clarification, stating that the insulation materials sold by the petitioner are insulated sandwich panels ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent is binding on the petitioner and it is final. 5. In view of the said submissions made by the learned counsel appearing on behalf of the petitioner, as well as the respondents, and on perusal of the records available, it is seen that the petitioner, while requesting for a clarification, in respect of its product, had also submitted that an opportunity of personal hearing may be given to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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