2012 (4) TMI 546

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uired to be paid and the proof thereafter to be furnished before the appeal was entertained. W.P. dismissed.
BANUMATHI R. (MRS.) AND RAJENDRAN B., JJ. For the Appellant : P. Radhakrishnan For the Respondent : M. Govindan, Special Government Pleader, The judgment of the court was delivered by MRS. R. BANUMATHI J.-These writ appeals are preferred against the order granting conditional stay of recovery that appellant to deposit 25 per cent of the demand on or before March 30, 2012. 2. The appellant has purchased electric and electronic goods from other States and also from registered dealers within the State and purchased camera, sensors, lens and IC, etc., from other countries and claimed inputtax credit on the purchases effected fr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 14628 to 14630 of 2010. By the order dated December 16, 2010, the said writ petition was disposed of with a direction to the respondents to consider the objections filed by the appellant and also to afford personal hearing before passing final order. 4. Thereafter, personal hearing was afforded to the appellant by the respondents. Upon consideration of the facts put forth by the appellant, the Assistant Commissioner (CT)(FAC), Madurai Rural (South) Circle, Madurai, has passed the order on January 25, 2012 holding that the dealers have manufactured only "machines" and "not capital goods" and hence, the machines are liable to be assessed as per item No. 69 under Part C of the First Schedule to the Act and under three di .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rate of four per cent only and the impugned order passed with predetermination has no legs to stand and therefore, as against imposing condition to deposit 25 per cent of the demand, the appellant can very well maintain the writ appeals. 8. In support of his contention, the learned counsel placed reliance upon the judgment of the Supreme Court in Appeal (Civil) No. 5795 of 2007 judgment dated December 11, 2007 in Indu Nissan Oxo Chemicals Ind. Ltd. v. Union of India. 9. We have carefully perused the typed set of papers and considered the contention of the appellant. 10. The Assistant Commissioner has passed a speaking order holding that the grain colour sorter machines sold by the appellant are only machines and not "capital goods& .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X