9911796707
TMI Blog2017 (12) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... .Venkatesh, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal. 2. The petitioner is a manufacturer of ink, registered as a dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956. In the course of business, the petitioner effecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess Pvt. Ltd. and M/s.Gopsons Paper Limited. For the balance claim, there was no documentary evidence and therefore, the claim for exemption of turnover was disallowed and the petitioner was assessed to tax at 5%. Challenging this portion of the orders, the petitioner is before this Court. 4. Admittedly, the petitioner has not filed any documentary proof to establish that they effected zero rated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment in the manner done so in the impugned assessment orders. However, this Court does not want to deny the petitioner the benefit of claim for exemption on technicalities, since the exemption is an incentive given to a manufacturer when he effects sales to 100% export oriented units. With that in mind, this Court is inclined to issue appropriate directions to the Assessing Officer to consider t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e granted to a local manufacturer when he effects sales to 100% export oriented units. Therefore, the claim for exemption should not be denied on technicalities, but the claim has to be verified and if the petitioner produces necessary documents to the satisfaction of the Assessing Officer that they effected sales to 100% export oriented units, then the benefit of exemption should accrue to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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