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TMI Blog2016 (4) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... vative, sold under the name "Nipacides" - Held that:- in the interest of justice, the petitioner can be given an opportunity to putforth their case by producing necessary documents before the respondents, however, on payment of 75% of the tax calculated at the rate of 5%. - Petition disposed of - W.P.Nos.5050 and 5051 of 2016 and WMP Nos.4404 and 4405 of 2016 - - - Dated:- 1-4-2016 - M. Durais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed to levy tax as per Entry 69 of the Part C of the First Schedule to the TNVAT Act 2006. The petitioner's claim of exemption as per the Entry 17A of the Fourth Schedule was rejected by the first respondent, by stating that it is not applicable for industrial preservative, sold under the name Nipacides . 4. In the reply to the Revised Notice, the petitioner filed its written reply on 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graph-6 of the counter, the respondents have stated that the petitioner is engaged in the manufacture of Chemicals but not fungicides, as claimed by them for the reason that for the manufacture of fungicide, necessary licence is required as per the Insecticides Act 1968. 7. The learned counsel for the petitioner submitted that since the respondents have stated that the petitioner is manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not come within the meaning of Insecticide and it does not require registration under Insecticides Act in a proper manner. 8. Mr.S. Manoharan Sundaram, learned Additional Government Pleader, appearing for the respondents, while reiterating the averments, stated in the counter affidavit, filed by the respondents, submitted that the petitioner has not estbalished their case that the Fungicides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin a period of two weeks from the date of receipt of a copy of this order and on payment of the said amount, the first respondent is directed to take up the matter and decide the matter afresh, after considering the documents, to be produced by the petitioner and also after affording due opportunity of hearing to the petitioner, on merits and in accordance wtih law. It is also made clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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