9911796707
TMI Blog2017 (9) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that already one of the dealers, who is similarly placed to that of the petitioner has filed a review petition, pursuant to the direction issued by this Court and the matter is now pending consideration before the authority, similar direction should be issued in the instant case, so as to protect the interest of the dealer as well as to ensure that correct rate of tax is collected from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tamil Nadu Value Added Tax Act, 2006 (hereinafter, referred to as TNVAT Act ) and Central Sales Tax Act, 1956 (hereinafter, referred to as CST Act ) and they are engaged in manufacturing printing machinery. For the assessment year 2015-2016, the petitioner was deemed to have been assessed. Subsequently, a notice was issued by the first respondent dated 19.05.2017 stating that their sales turn o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and Advance Ruling under Section 48-A of TNVAT Act, 2006, Rep. by its Members]. Though such objection was given by the petitioner, the first respondent did not consider the same, but merely stated that as per Clarification dated 22.07.2014, the transaction is liable to be taxed at the rate of 14.5%. The manner in which the first respondent has completed the assessment is incorrect, since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under Section 48-A (4) of the TNVAT Act to review Clarification dated 22.07.2014, within a period of two weeks from the date of receipt of a copy of this order and on such petition being filed, the second respondent is directed to take the same along with the said review petition filed by M/s. Haripriya Printers and Traders Pvt. Limited and other dealers and take a final decision in the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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