2015 (8) TMI 1264

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..... the Act levying 14.5% VAT or under Entry 67-A of I Schedule levying 5% VAT - Held that:- in view of the clarification issued by Advance Ruling Committee , the goods are to be classified under Entry 67-A of I Schedule levying 5% VAT. - Decided in favour of petitioner - W.P.(MD)No.11316 of 2015 - - - Dated:- 24-8-2015 - MR. R.SUBBIAH, J. For Petitioner : Mr.R.D.Ganesan For Respondent .....

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..... petitioner has been assessed to tax under Section 27 of the TNVAT Act for the assessment year 2014-15 vide the impugned order dated 10.06.2015. In the revision of assessment, the 1st respondent has levied 14.5% VAT on the sales of Metal Polishing Soap under Entry 67 of Part B of I Schedule to the Act against the petitioner's claim of 5% as per Entry 67-A of I Schedule. The petitioner has sold .....

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..... #39; are liable to tax at 5% under Entry 67-A (a) with the description Abrasive of all types in part-B of First Schedule to the TNVAT Act, 2006. He has also produced a copy of the said clarification for the perusal of the Court. 4. Heard the submissions of the learned Additional Government Pleader and carefully perused the materials available on record. 5. In view of the said clarifica .....

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