9911796707
TMI Blog2016 (9) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - the proceedings, dated 2.12.2013, is not a Clarification issued by the Commissioner nor a Circular, but it is a proceedings of the Authority for Clarification and Advance Ruling, exercising power under Section 48-A of the TNVAT Act, 2006. Therefore, if the product is of the same nature, then obviously the assessing officer will apply the Advance Ruling. If according to the petitioner, the product manufactured by them is slightly different and the Advance Ruling is not applicable, then they have to file a revision petition before the concerned authority, in terms of Section 48-A(4) of the TNVAT Act, 2006. The Advance Ruling Authority has power to review, amend or revoke its Clarification or advance ruling at any time for good an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2015-16, 2012-13, 2010-11, 2011-12 and 2009-10, respectively. 3. The main ground of challenge of the impugned orders is by contending that the assessing authority erroneously completed the assessments solely placing reliance on the Advance Ruling, given by the Authority for Clarification and Advance Ruling, by proceedings dated 2.12.2013. Such ruling has been obtained by M/s.Vijay Homes Foods (P) Limited, Trichy, in which, the authority has stated that 'Idli Wet Maavu (batter), Dosai Wet Maavu (batter), Vada wet Maavu (batter), Addai Wet Maavu (Batter) sold in loose condition (without any container/brand) are taxable at 5% under Entry 51 of Part-B of the First Schedule'. 4. The learned counsel for the petitioner would contend th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity, in terms of Section 48-A(4) of the TNVAT Act, 2006. The Advance Ruling Authority has power to review, amend or revoke its Clarification or advance ruling at any time for good and sufficient cause, after giving an opportunity of being heard to the affected parties. Therefore, if the petitioner's case is that the Clarification would not apply to their case, or if it is erroneous, then, they have to approach the authority by seeking for review of the orders. 6. In the light of the above, the petitioner is directed to file a petition to review the Clarification, dated 2.12.2013, in A.C.A.A.R 11/2013-14, before the authority for Clarification and Advance Ruling, within a period of two weeks from the date of receipt of a copy of this o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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