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TMI Blog2022 (8) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... axation. Following the same, notification has been issued to the petitioner informing that snuff and cheroot and chewing tobacco included in G.O.Ms.No.149, dated 12.10.2009 thereby, levying 12.5% tax. It is seen that from 01.04.2007 to 12.10.2009, chewing tobacco was exempted. The tobacco manufacturers association had filed W.P.No.21237 of 2011 and this Court by order, dated 15.09.2011, granted stay and thereby restrained the Commercial tax officials to levy Value Added Tax on chewing tobacco for sale effected from 01.04.2007 to 12.010.2009. This Court finds that deduction of Rs.2,05,000/- from the petitioner s State Bank account on 25.05.2022 is not proper. Hence, the said amount to be re-credited to the petitioner s account. Further, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly amended by G.O.Ms.No.149, dated 12.10.2009, which exempted from levy of tax on chewing tobacco as well. This notification was subsequently cancelled on 12.07.2011, by Notification No.II(1)/CTR/12(R-1)/2011-G.O.No.75, dated 11.07.2011. Consequently, during the period between 01.04.2007 and 12.07.2011, there was exemption for tobacco products listed under the Tamil Nadu Value Added Tax Act, 2006. This being so, the second respondent issued an order on 13.09.2009, in the proceedings in R.C.2116/07, B1, directing the petitioner to pay the tax at the rate of 12.5% on the entire sale value of chewing tobacco, which amounts to Rs.14,51,460/-. 4. The Tamil Nadu Scented and Chewing Tobacco Manufacturer's Organization filed a writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tobacco products listed under Tamil Nadu Value Added Tax Act. Further, the second respondent ought to have served prior notice before the attachment of petitioner s bank account. Hence, filed this writ petition. 6. The learned Government Advocate for the respondents submits that the petitioner had wrongly classified the tobacco products under Entry 69 of Part C of the First Schedule of the Tamil Nadu Value Added Tax Act. Hence, this wrong classification has been found and for the transactions of tobacco products, the petitioner was imposed a tax of 12.5%. Thereafter, notice was issued to the petitioner calling upon to make the payment. The petitioner failed to do so. After giving sufficient opportunity to the petitioner, the attachment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W.P(MD)No.18510 of 2021, dated 20.10.2021 quashed the consequent bank attachments pursuant to the demand notice on similar circumstances. In this case, the demand is for the year 2007-2008 and 2008-2009. According to the petitioner, it is the period exempted from tax for chewing tobacco. Admittedly, the revision petition in R.P.Nos.5 and 40 of 2010 is also pending before the Joint Commissioner of Commercial Taxes, Trichy. It would be appropriate for the second respondent to await the outcome of the proceedings before the Joint Commissioner of Commercial Taxes, Trichy. This Court in W.P.(MD).Nos.18440 and 18446 of 2021 directed the assessment authority to consider the rectification petition under Section 84 of the Tamil Nadu Value Added Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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