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TMI Blog2023 (6) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of the Assessee, the excess amount, if any collected will have to be refunded to the Assessee. The Authority, while passing a final order can either accept 4% or 12.5%, depending upon the acceptance of the contentions of the parties, but cannot increase the percentage from 4% or reduce it from 12.5%. The order of the learned Single Judge need not be interfered with, since the entire issue is at large and the issue has to be decided on merits, in order to give a quietus to the entire issue and the matter being pending before the authorities, as an interim measure, the respective appellants can be directed to pay another 4% of the tax. Accordingly, the respective appellants are directed to pay 4% of the tax determined by the authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed in W.P. Nos. 5982 and 5984 of 2009, intra-court appeals were filed in W.A. Nos. 4321 of 2019 and 34 of 2020. A Division Bench of this Court, by order dated 20.12.2019, while granting status quo about the recovery of the tax imposed by the assessing authority on the appellants/writ petitioners, was inclined to remit the matter back to the Commissioner of Commercial Taxes for deciding the issue involved under Section 48A of the Tamil Nadu Value Added Tax Act, 2006 once again, after hearing both parties. The relevant portion of the order dated 20.12.2019 passed by the Division Bench is extracted hereunder: The interesting question raised in the present Writ Appeal is, as to whether the Drilling Rigs sold by the Assessee and mounted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarification before the Commissioner of Commercial Taxes and the learned Commissioner had issued a fresh order on 31.01.2020 giving his opinion and clarification holding that manufacture of Water Borehole Drilling Rigs to be mounted on the Chassis supplied with Compressor is taxable at 12.5% or 14.5% as the case may be, under Entry 69 in Part C of First Shcedule and not under Entry 25 in Part B of First Schedule of the Tamil Nadu Value Added Tax Act, 2006. 5. In the light of the said clarification issued by the learned Commissioner, the order passed by the learned Single Judge in W.P. Nos. 5982 5984 of 2009 was set aside and the writ appeals were disposed of by judgment dated 27.02.2020 giving three options to the appellants, i.e, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra are not in dispute. As the Assessee has decided to go before the Authority, the Assessee, as a matter of right cannot demand that the entire waiver shall be granted. The Authority has the power either to waive or reject the waiver in its entirety and he also has the power to demand a higher perccentage as an interim measure till the issue is finally decided. In case, the Authority concerned accepts the case of the Assessee, the excess amount, if any collected will have to be refunded to the Assessee. The Authority, while passing a final order can either accept 4% or 12.5%, depending upon the acceptance of the contentions of the parties, but cannot increase the percentage from 4% or reduce it from 12.5%. 9. Though we find that the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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