9911796707
TMI Blog2015 (9) TMI 1760X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Court in TVL SUPREME INDUSTRIES LTD. VERSUS AUTHORITY FOR CLARIFICATION AND ADVANCE RULING, CHEPAUK, CHENNAI AND ANOTHER [ 2013 (1) TMI 691 - MADRAS HIGH COURT ], the impugned order is liable to be set aside and the matter has to be remitted back to the 1st respondent for passing orders afresh. The impugned order of the 1st respondent dated 02.09.2015 is set aside and the matter is remitted back to the 1st respondent for passing appropriate orders, after affording an opportunity of personal hearing to the petitioner - Petition disposed off by way of remand. - THE HONOURABLE MR. JUSTICE R. MAHADEVAN For the Petitioner : Mr. S. Ramanathan For the Respondent : Mr. S. Kanmani Annamalai, AGP(T) ORDER Mr. S. Kanmani Annamalai, learned A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... %. Aggrieved over the same, the petitioner filed a petition dated 2.3.2015 before the 1st respondent under Section 48A of the TNVAT Act, read with Rule 12 A of the TNVAT Rules for a clarification on the rate of tax, by explaining the commodity dealt by them are taxable only at 5% and enclosing the product information and picture of the product. However, the 1st respondent, by proceedings dated 2.9.2015 has clarified that the RCC blocks claimed as Sand Lime Bricks by the petitioner fall under Entry 15 of Part C of the I Schedule of TNVAT act taxable at 14.5%. Aggrieved over the same, the petitioner is before this Court. 4. The learned counsel for the petitioner would submit that as per Section 48 A of the TNVAT Act read with Rule 12-A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is section, referred to as 'the Authority'), comprising of the Commissioner of Commercial Taxes and two Additional Commissioners to clarify, any point concerning the rate of tax, on an application by a registered dealer: Provided that no such application shall be entertained unless it is accompanied by proof of payment of such fee, paid in such manner, as may be prescribed. (2) No application shall be entertained where the question raised in the application: (i) is already pending before any appellate or revising authority of the Department or Appellate Tribunal or any court; or (ii) relates to an issue which is designed apparently for avoidance of tax: Provided that no application shall be rejected under this sub-section without gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven to the petitioner before passing the impugned order, fresh orders would be passed after providing sufficient opportunity to the petitioner. 8. This Court considered the submissions made by the learned counsel on either side and perused the materials available on record. 9. In view of the fact that the petitioner was not provided with an opportunity of personal hearing before passing the impugned order, coupled with the fact that the respondent department has not followed the statutory provisions provided under the Act as stated supra and also in view of the Judgment of this Court reported in [2014] 68 VST 494 (Mad) referred supra, the impugned order is liable to be set aside and the matter has to be remitted back to the 1st respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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