9911796707
TMI Blog2020 (2) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the petitioner, the respondent was justified in confirming the demand to that extent at the time of passing the impugned order - However, post facto, the above clarification of the Authority for Clarification and Advanced Ruling under section 48A of the T.N. VAT Act, 2006 given earlier on 25.7.2012 to the petitioner clarifying that music/film audio compact disc/video disc/digital video disc etc were liable to tax at 14.5% under Entry 13-A (e) of Part C of the 1st Schedule to the Tamil Nadu VAT Act, 2006 was reviewed and a review order has been passed on 19.11.2018 - the demand confirmed by the impugned order insofar as dispute relating to rate of tax on the sale of these items are concerned are answered in favour of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sCell II/7660/2012 dated 25.7.2012, the liability of tax at 14.5% is confirmed on the turnover of ₹ 42,68,685/- and therefore order passed as below. Regarding the reversal of the Input tax credit under Section 19(5)(c) of the Act, the citation referred by the dealers are not relevant to this issue and therefore the reversal of Input tax credit for ₹ 9,067/- is confirmed and order passed as below. Regarding the reversal of the Input tax credit under Section 19(2)(v) of the Act, the dealer is accepted the liability and therefore confirmed and order passed as below. Details Turnover Difference of tax Tax due/Reversal amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances, a notice dated 31.10.2016 was issued to the petitioner. Since the clarification of the Authority for Clarification and Advanced Ruling dated 25.7.2012 was against the petitioner, the respondent was justified in confirming the demand to that extent at the time of passing the impugned order. 8. However, post facto, the above clarification of the Authority for Clarification and Advanced Ruling under section 48A of the T.N. VAT Act, 2006 given earlier on 25.7.2012 to the petitioner clarifying that music/film audio compact disc/video disc/digital video disc etc were liable to tax at 14.5% under Entry 13-A (e) of Part C of the 1st Schedule to the Tamil Nadu VAT Act, 2006 was reviewed and a review order has been passed on 19.11.2018. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) Rayala Corporation Private Limited. Versus Director of Enforcement 1970 A I R SC 494; iii) Shree Bhagwati Steel Rolling Mills Versus Commissioner of Central Excise 2015 (326) ELT 209 (Supreme Court) iv) Sha KantilalJayanthilal Vs State of Tamil Nadu 2016 (339) ELT 520 (Mad) . 13. That apart the amounts involved are too meagre. Therefore, though the impugned order of the 1st respondent is non-speaking on the above issue, I am not inclined to interfere. 14. If the petitioner so desires, it may file an appeal before the appellate authority within a period of 30 days from the date of receipt of this order insofar as denial of input tax credit under Section 19(5) of the Tamil Nadu VAT Act, 2006 is concerned. 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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