9911796707
TMI Blog2018 (5) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... ding fruit jam, jelly, etc., other than those specified in the fourth Schedule, are liable to be taxed at 4% and for the other goods under Entry 69, the tax payable would be at the rate of 12.5% - potato chips will fall under the processed vegetable and when there is a specific entry, the tax applicable to that entry alone has to be applied and it is not expected to go to the residuary item. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 to 18.11.2009 attracts 12.5% tax as per Part C of the first Schedule under the Tamil Nadu Value Added Tax Act, 2006 [hereinafter referred to as 'the TNVAT Act'], whereas, he has paid only 4% tax and hence, proposed to revise the order. The petitioner submitted a detailed reply stating that the chips is a processed vegetable and would attract tax under Entry 107 of Part B of the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the clarification issued by the Commissioner of Commercial Taxes, is within the provisions of the Act and in accordance with law. 3. I have considered the submissions made on either side. 4. The admitted fact is that the petitioner is a dealer of Bingo chips. Potato chips are, admittedly, processed vegetables. Entry No.107 in Part B of the first Schedule specifically specifies that proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esiduary entry. Following the said judgment, a contention was made that the clarification issued by the Commissioner of Commercial Taxes was totally erroneous. Ultimately, it was held that the potato chips will fall under the processed vegetable and when there is a specific entry, the tax applicable to that entry alone has to be applied and it is not expected to go to the residuary item. 6. Fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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