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TMI Blog2016 (12) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... ents : Mr. S. Kanmani Annamalai ORDER Heard Mr.S.Raveekumar, learned counsel appearing for Mr.S.Prabhakaran, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. By consent, the writ petition is taken up for final disposal. 2. The petitioner, who is a registered dealer on the file of the first respondent is engaged i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a show cause notice to the petitioner stating that the commodities used for making moulds which are not exported ultimately, the petitioner is not entitled to refund claim and proposed that the claim cannot be entertained and also proposed to direct the petitioner to reverse the input tax credit availed to that extent. The petitioner was granted time to file their objections. The petitioner vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 18 of the TNVAT Act would be applicable to the petitioner's case. But purely proceeded on the basis that since moulds are not exported, the petitioner is not entitled to avail input tax credit. 3. In Sara Leathers vs. Commercial Tax Officer, Tambaram I Assessment Circle, Chennai reported in (2010) 30 VST 581 (Mad), this Court considered the scope of Section 18 of the TNVAT Act with p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition is allowed and the impugned order is set aside and the matter is remanded to the first respondent for fresh consideration, who shall afford an opportunity of personal hearing to the petitioner and re-consider the matter in the manner indicated in this order. Before re-consideration, the first respondent is directed to cause an inspection of the petitioner's factory after issuance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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